Critical Evaluation of Investment Laws in Uganda

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TABLE CONTENTS

Declaration ........................................................................................... .i

Approval. ............................................................................................. .ii

Dedication .......................................................................................... iii

Acknowledgments ................................................................................ .iv

Table of Contents .................................................................................. v

List of acronyms .................................................................................. .ix

List of Legislations ................................................................................ x

Abstract. ............................................................................................. xi

CHAP1'ER ONE ....................................................................................... 1

INTRODUCTION ..................................................................................... 1

1.0 Background ...................................................................................... I

1.1 Statement of the problem ............................................................... 5

1.2 Purpose of the study ...................................................................... 7

1.3 Objectives of the study ................................................................... 8

1.4 Research questions ........................................................................ 8

1.5 Scope of the study ......................................................................... 8

1.6 Hypothesis of the study ................................................................. 9

1. 7 Research methodology ................................................................... 9

1. 8 Significance of the study .............................................................. 10

1.8 SYNOPSIS OF DISSERTATION ....................................................... 11

1. 9 LITERATURE REVIEW .... ~ .............................................................. 11

1.9.1 BILATERAL INVESTMENT AGREEMENTS .................................... 11

1.10.2 FOREIGN INVESTMENT INSURANCE MECHANISMS .................. 16

1.10.3 INVESTMENT PROTECTION IN INTERNATIONAL LAW ................ 18

CHAP1'ER TWO ................................................................................... 21

2.1 NOTION OF INVESTMENT ............................................................. 21

vi

2.2 FOREIGN DIRECT INVESTMENT IN UGANDA ................................. 24

2.3 CHALLENGES TO INVESTMENT IN UGANDA .................................. 29

CHAPTER THREE ............................................................................... 32

3.1 IMPACT OF INVESTMENT IN NATIONAL DEVELOPMENT ................ 33

3.2 GROWTH OF INVESTMENT IN UGANDA .......................................... 37

3.3 INCENTIVES AND GUARANTEES FOR INVESTING IN UGANDA ...... .40

3.3.1 Tax incentives in Uganda .............................................................. .40

3.3.1.1 Depreciable assets ..................................................................... .40

3.3.1.2 Initial allowance ......................................................................... .41

3.3.1.3 Start-up Cost ............................................................................... 41

3.3.1.4 Other Capital allowances ............................................................ 41

3.4 MARKET SIZE AND ACCESS IN EAST AFRICA FOR INVESTORS ..... .41

CHAPTER FOUR ................................................................................. 47

4.1 THE DIFFERENT INVESTMENT LAWS/LEGISLATIONS THAT

PROMOTE INVESTMENT IN UGANDA ................................................. .4 7

4.2 PERFORMANCE REQUIREMENTS /INCENTIVES ............................. 49

4.3 TRANSPARENCY OF THE REGULATORY SYSTEM ........................... 51

4.4 THE IMPACT OF THE EAC CUSTOMS UNION ON INVESTMENT

FLOWS ............................................................................................... 52

4.5 THE SHORTFALLS TO INVESTMENT IN UGANDA ........................... &6

CHAPTER FIVE: CONCLUSIONS AND RECOMMENDATIONS ................. 66

5.1 CONCLUSIONS ............................................................................. 69

5.2 RECOMMENDATIONS ................................................................... 70

5.3 AREAS FOR FURTHER RESEARCH ................................................ 75

REFERENCES .................................................................................... 76

ABSTRACT The research on "critical evaluation of investment laws in Uganda." The research Uganda has taken major steps to improve its business environment: the macro-economic environment has become more stable, and progress is being made in reforming economic regulations. Real progress has been made in reducing the complexity and cost of regulation, improving transparency and tackling corruption. The research further found that the composition of investment in Uganda appears to have altered significantly due to macroeconomic developments over the last two decades. The research concluded that FDI potentials will also depend on the ability of the government to improve the FDI climate and take advantage of the new global interest in the affairs of the region by implementing sound macroeconomic policies, enforcing the rule of law, reducing risks of policy reversals, and improving the provision of infrastructure. In a bid to change investment situation in Uganda, the research suggested recommendations as policy intervention and change in ways of practice at national and international level. Some of the recommendations include; modernization of economic regulations, improvement of infrastructure, revision of the existing laws/legislations on investment, trade liberalization among others.

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APA

Frontiers, E. & LOGOYE, J (2022). Critical Evaluation of Investment Laws in Uganda. Afribary. Retrieved from https://afribary.com/works/critical-evaluation-of-investment-laws-in-uganda

MLA 8th

Frontiers, Edu, and JEMIMA LOGOYE "Critical Evaluation of Investment Laws in Uganda" Afribary. Afribary, 22 Aug. 2022, https://afribary.com/works/critical-evaluation-of-investment-laws-in-uganda. Accessed 26 Sep. 2022.

MLA7

Frontiers, Edu, and JEMIMA LOGOYE . "Critical Evaluation of Investment Laws in Uganda". Afribary, Afribary, 22 Aug. 2022. Web. 26 Sep. 2022. < https://afribary.com/works/critical-evaluation-of-investment-laws-in-uganda >.

Chicago

Frontiers, Edu and LOGOYE, JEMIMA . "Critical Evaluation of Investment Laws in Uganda" Afribary (2022). Accessed September 26, 2022. https://afribary.com/works/critical-evaluation-of-investment-laws-in-uganda