Tax and development case studies
The OECD is publishing a series of tax and development case studies demonstrating how governments in developing countries are addressing tax avoidance and evasion, assisted by the tools and capacity building services provided by the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes. The case studies cover different regions, income groups and topics.
The latest case study covers Uganda. Strengthened tax transparency has allowed Uganda to identify millions of additional revenues. With the help of a comprehensive technical assistance programme, the case study shows that Uganda is now able to confidently tackle transfer pricing cases, and effectively make use of exchange of information to combat tax evasion, illicit financial flows and profit shifting.