Uganda: Technical Assistance Report-Implementing Fiscal Regimes for Extractive Industries: Technical Notes

International Monetary Fund

No 2017/368, IMF Staff Country Reports from International Monetary Fund

Abstract: This Technical Assistance Report discusses the advice provided by the IMF staff to the authorities of Uganda regarding implementation of fiscal regimes for extractive industries. The report considers options on how to conduct future licensing rounds, including possible bid variables and bid evaluation methods. It provides detailed comments on the draft model Production Sharing Agreement, along with simulations of its fiscal terms. The report also explains how crude oil price into the refinery is likely to be a negotiated outcome using the pipeline tariff as a guide.

Keywords: ISCR; CR; rate of return; service fee; tax rate; excise duty; company B; domestic law; gross income; income tax; interest rate; processing company; production bonus; tax credit; gross sales; model DTA; place of business; government share; Oil; Double taxation; Mining sector; Value-added tax; Africa; Global (search for similar items in EconPapers)
Pages: 57
Date: 2017-12-13
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