TAXATION OF DIGITAL PLATFORMS - OTTs TAXATION IN UGANDA AND INTERNATIONAL EXPERIENCE
The hullabaloo in Uganda on taxation of OTTs is enormous. The uproar is mainly because this Ug shs 200 is viewed as a draconian and unfair tax that "curtails various civil liberties and principles of taxation". The issue of whether this OTT tax is fair or not and should be scrapped may be addressed by first understanding the digital economy and how it operates and the intricacies of its taxation. I will seek to clarify why the government of Uganda moved to impose the Ug shs 200 on Over the Top services (OTTs) and whether it is justified. Perhaps this will put the tax issue to rest or explore better ways to tax the OTTs or what I would call taxation of the digital economy/transactions.