{"id":"https://openalex.org/W3124740281","doi":"https://doi.org/10.2139/ssrn.2779643","title":"A Review of Uganda's Tax Treaties and Recommendations for Action","display_name":"A Review of Uganda's Tax Treaties and Recommendations for Action","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W3124740281","doi":"https://doi.org/10.2139/ssrn.2779643","mag":"3124740281"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.2779643","doi":"https://doi.org/10.2139/ssrn.2779643","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2779643","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2779643","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5028354083","display_name":"Martin Hearson","orcid":"https://orcid.org/0000-0002-7108-7372","observed_orcids":["https://orcid.org/0000-0002-7108-7372"]},"institutions":[{"id":"https://openalex.org/I909854389","display_name":"London School of Economics and Political Science","ror":"https://ror.org/0090zs177","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I909854389"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Martin Hearson","raw_affiliation_strings":["London School of Economics & Political Science (LSE) - Department of International Relations, Houghton Street, London, WC2A 2AE, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"London School of Economics & Political Science (LSE) - Department of International Relations, Houghton Street, London, WC2A 2AE, United States","institution_ids":["https://openalex.org/I909854389"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5077491047","display_name":"Jalia Kangave","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jalia Kangave","raw_affiliation_strings":["Independent"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Independent","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5028354083"],"corresponding_institution_ids":["https://openalex.org/I909854389"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7939000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7939000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.17190000414848328,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.021900000050663948,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-treaties","display_name":"tax treaties","score":0.9269999861717224},{"id":"https://openalex.org/keywords/double-taxation","display_name":"double taxation","score":0.7919999957084656},{"id":"https://openalex.org/keywords/uganda","display_name":"Uganda","score":0.5289999842643738},{"id":"https://openalex.org/keywords/tax-treaty-negotiations","display_name":"tax treaty negotiations","score":0.4869999885559082},{"id":"https://openalex.org/keywords/permanent-establishment","display_name":"permanent establishment","score":0.6470000147819519},{"id":"https://openalex.org/keywords/capital-gains-tax","display_name":"capital gains tax","score":0.9509999752044678},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.34700000286102295},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.6150000095367432},{"id":"https://openalex.org/keywords/investment-incentives","display_name":"investment incentives","score":0.8050000071525574},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.5320000052452087},{"id":"https://openalex.org/keywords/cross-border-investment","display_name":"cross-border investment","score":0.6769999861717224}],"concepts":[{"id":"https://openalex.org/C46355384","wikidata":"https://www.wikidata.org/wiki/Q726686","display_name":"Compromise","level":2,"score":0.644740104675293},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.6333039402961731},{"id":"https://openalex.org/C2779010840","wikidata":"https://www.wikidata.org/wiki/Q131569","display_name":"Treaty","level":2,"score":0.632757842540741},{"id":"https://openalex.org/C2781271479","wikidata":"https://www.wikidata.org/wiki/Q1242841","display_name":"Tax treaty","level":4,"score":0.5958294868469238},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.46463918685913086},{"id":"https://openalex.org/C199776023","wikidata":"https://www.wikidata.org/wiki/Q202875","display_name":"Negotiation","level":2,"score":0.4622715413570404},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.46099379658699036},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.44944527745246887},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.4357713758945465},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.39809519052505493},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38758528232574463},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3746546506881714},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.36102503538131714},{"id":"https://openalex.org/C47768531","wikidata":"https://www.wikidata.org/wiki/Q1127188","display_name":"Development economics","level":1,"score":0.3590924143791199},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.34628674387931824},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3166065216064453},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13015154004096985},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.119241863489151}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.2139/ssrn.2779643","doi":"https://doi.org/10.2139/ssrn.2779643","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2779643","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:eprints.lse.ac.uk:67868","doi":null,"is_oa":false,"landing_page_url":"http://eprints.lse.ac.uk/67868/1/Hearson_A_Review_of_Uganda_Tax.pdf","pdf_url":"http://eprints.lse.ac.uk/67868/1/Hearson_A_Review_of_Uganda_Tax.pdf","source":{"id":"https://openalex.org/S4306401593","display_name":"London School of Economics and Political Science Research Online (London School of Economics and Political Science)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I909854389","host_organization_name":"London School of Economics and Political Science","host_organization_lineage":["https://openalex.org/I909854389"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Monograph"},{"id":"pmh:oai:researchonline.lse.ac.uk:67868","doi":null,"is_oa":true,"landing_page_url":"https://researchonline.lse.ac.uk/id/eprint/67868/1/Hearson_A_Review_of_Uganda_Tax.pdf","pdf_url":"https://researchonline.lse.ac.uk/id/eprint/67868/1/Hearson_A_Review_of_Uganda_Tax.pdf","source":{"id":"https://openalex.org/S4306400050","display_name":"London School of Economics and Political Science Theses Online (London School of Economics and Political Science)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I909854389","host_organization_name":"London School of Economics and Political Science","host_organization_lineage":["https://openalex.org/I909854389"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Working paper"},{"id":"mag:3124740281","doi":null,"is_oa":false,"landing_page_url":"http://econpapers.repec.org/RePEc:idq:ictduk:12776","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:RePEc:idq:ictduk:12776","doi":null,"is_oa":false,"landing_page_url":"https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12776","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:figshare.com:article/26475883","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/report/A_Review_of_Uganda_s_Tax_Treaties_and_Recommendations_for_Action/26475883","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Report"},{"id":"pmh:oai:opendocs.ids.ac.uk:123456789/12776","doi":null,"is_oa":false,"landing_page_url":"http://opendocs.ids.ac.uk/opendocs/handle/123456789/12776","pdf_url":null,"source":{"id":"https://openalex.org/S4306401080","display_name":"OpenDocs (Institute of Development Studies)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210120766","host_organization_name":"Institute of Development Studies","host_organization_lineage":["https://openalex.org/I4210120766"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Series paper (non-IDS)"}],"best_oa_location":{"id":"doi:10.2139/ssrn.2779643","doi":"https://doi.org/10.2139/ssrn.2779643","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2779643","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320320325","display_name":"University of Sussex","ror":"https://ror.org/00ayhx656"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3124740281.pdf","grobid_xml":"https://content.openalex.org/works/W3124740281.grobid-xml"},"referenced_works_count":27,"referenced_works":["https://openalex.org/W61039858","https://openalex.org/W1582784264","https://openalex.org/W1975223449","https://openalex.org/W1986333113","https://openalex.org/W2001007451","https://openalex.org/W2036240049","https://openalex.org/W2061568891","https://openalex.org/W2062157673","https://openalex.org/W2081663049","https://openalex.org/W2142471398","https://openalex.org/W2149683497","https://openalex.org/W2164014476","https://openalex.org/W2245238150","https://openalex.org/W2337713624","https://openalex.org/W3121718122","https://openalex.org/W3122121819","https://openalex.org/W3124680137","https://openalex.org/W3126031356","https://openalex.org/W4233266455","https://openalex.org/W4243172836","https://openalex.org/W4248642842","https://openalex.org/W4249193481","https://openalex.org/W4251317193","https://openalex.org/W4252750003","https://openalex.org/W4390294304","https://openalex.org/W6860395939","https://openalex.org/W6991024094"],"related_works":["https://openalex.org/W2061568891","https://openalex.org/W4233627974","https://openalex.org/W2526322035","https://openalex.org/W3124680137","https://openalex.org/W2308478196","https://openalex.org/W2613136169","https://openalex.org/W3106606846","https://openalex.org/W1625575254","https://openalex.org/W7100129835","https://openalex.org/W2769938414"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2021-02-01T00:00:00"}
