Taxation of permanent establishments in Uganda | Training

Training details

Date: Thursday, 30 July 2026
Time: 8am-4pm
Venue: PwC Uganda Business school, 1 Colville Street Communications House 10th Floor, Kampala, Uganda
Cost: $150 (Excluding VAT)

Useful for

Tax accountants and managers, Finance practitioners, Chief Finance Officers (CFOs)

Learning outcomes

This course provides participants with a practical understanding of what constitutes a Permanent Establishment (PE) under Ugandan tax legislation and relevant international tax principles. It explains the key indicators that trigger a PE—such as fixed places of business, dependent agents, and service PEs—as interpreted by the Uganda Revenue Authority (URA) and guided by international tax standards. Learners will also explore the new rules governing how income and expenses are attributed to a PE, ensuring accurate determination of taxable profits and compliance with the Income Tax Act.

In addition, the programme covers the withholding tax and reverse VAT obligations that arise when PEs make payments to related parties or non‑resident service providers. Participants will examine common compliance challenges, practical examples, and areas of scrutiny during URA audits. By the end of the training, attendees will be equipped with the knowledge needed to correctly identify, register, and manage the tax affairs of Permanent Establishments in Uganda.

Register for the training here