Uganda

Uganda has exchange of information relationships with 20 jurisdictions through 20 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Malta DTC  5 Sep 2013  2013-09-05 not yet in force  1900-01-01 Yes Yes
Netherlands DTC  31 Aug 2004  2004-08-31 10 Sep 2006  2006-09-10 Yes No
Rwanda DTC  30 Nov 2010  2010-11-30 not yet in force  1900-01-01 Unreviewed No
China DTC  11 Jan 2012  2012-01-11 not yet in force  1900-01-01 Yes Yes
Belgium DTC  27 Jul 2007  2007-07-27 not yet in force  1900-01-01 Yes No
Zambia DTC  24 Aug 1968  1968-08-24 1 Jan 1964  1964-01-01 Unreviewed No
Denmark DTC  14 Oct 2000  2000-10-14 8 May 2001  2001-05-08 Yes No
Kenya DTC  30 Nov 2010  2010-11-30 not yet in force  1900-01-01 Yes No
Ireland DTC  19 Apr 2013  2013-04-19 not yet in force  1900-01-01 Yes Yes
India DTC  30 Apr 2004  2004-04-30 27 Aug 2004  2004-08-27 Yes No
Lesotho DTC  15 May 2014  2014-05-15 not yet in force  1900-01-01 Yes Yes
Tanzania DTC  30 Nov 2010  2010-11-30 not yet in force  1900-01-01 Unreviewed No
Norway DTC  7 Sep 1999  1999-09-07 16 May 2001  2001-05-16 Yes No
Mauritius DTC  19 Sep 2003  2003-09-19 21 Jul 2004  2004-07-21 Yes No
Burundi DTC  30 Nov 2010  2010-11-30 not yet in force  1900-01-01 Unreviewed No
Mozambique DTC  7 Nov 2014  2014-11-07 not yet in force  1900-01-01 Unreviewed Yes
United Arab Emirates DTC  9 Jun 2015  2015-06-09 not yet in force  1900-01-01 Yes No
Italy DTC  6 Oct 2000  2000-10-06 18 Nov 2005  2005-11-18 Yes No
United Kingdom DTC  23 Dec 1992  1992-12-23 21 Dec 1993  1993-12-21 Yes No
South Africa DTC  27 May 1997  1997-05-27 9 Apr 2001  2001-04-09 Yes No