Uganda

A company is resident in Uganda for a year of income if it meets one of the following criteria:

• Is incorporated or formed under the laws of Uganda.
• Has its management and control exercised in Uganda at any time during the year of income.
• Undertakes the majority of its operations in Uganda during a year of income.

Permanent establishment (PE)

Effectively 1 July 2024, the term a PE ( formerly called a branch) has been defined to mean a fixed place of business through which the business of the enterprise is wholly or partly carried on and includes - 

a) a place of management;

b) a branch;

c) an office;

d) a factory;

e) a workshop;

f) a warehouse, in relation to a person providing storage facilities to others;

g) a mine, an oil or gas well, a quarry- or any other place of exploration for or extraction or exploitation of natural resources;

h) a farm, plantation or other place where agricultural, forestry plantation or related activities are carried on;

(i) a sales outlet;

j) a building site or a construction, installation or assembly project, or supervisory activities in connection with the site, project or activity that lasts for at least ninety days in any twelve months period;

k) the furnishing of services, including consultancy services. by a person through employees or other personnel engaged by the person for such purposes provided that such activities continue in Uganda for a period of, or periods amounting in aggregate to, one hundred and eighty three days or more in any twelve-month period that commences or ends during the year of income; or

i) substantial equipment or machinery that is operated, or is available for operation, in Uganda for a period of, or periods amounting in aggregate to, ninety days or more in any twelve month period that commences or ends during the year of income.