Petroleum Law and Policy
CENTRE FOR ENERGY, PETROLEUM AND MINERAL LAW AND POLICY
STATEMENT OF ORIGINALITY
I.D. STUDENT: 120023681
PROGRAMME: MSC INTERNATIONAL OIL AND GAS MANAGEMENT
MODULE: CP51005
Name: International Petroleum Law and Policy
HOW EFFECTIVE IS THE ARBITRABILITY OF TAX DISPUTES AT A PRE-PRODUCTION STAGE IN INTERNATIONAL COMMERCIAL ENERGY DISPUTES?
A case of Heritage Oil & Gas Ltd Vs Uganda Revenue Authority
Abstract:
What makes arbitrability a contentious issue in arbitration is the question of which matters can or cannot be arbitratable. The basis and indeed origin of arbitration is the freedom of contract between parties and the question of arbitrability arises in relation to the extent this freedom can be exercised. What about when the agreement affects others, is out of the power of the parties to the contract, relates to a matter statutorily provided for as inarbitrable, is about a matter against public policy, etc. Would it be enforced and/or recognized even in these circumstances or it has its limitations? If so then, how are the parties to know that the subject matter for which they intend to agree about falls within these. This Paper seeks to answer the question of whether tax is arbitrable particularly in Uganda. It analyses writings and materials on the history of this matter and the practice in different countries. It examines case law and tracks developments overtime. It analyses the laws of Uganda and examines the rulings of the Ugandan Courts in a recent arbitration case involving an oil company. In conclusion it finds that tax is arbitrable in Uganda.
PRESENTED TO: Prof Peter Cameron
CONTRACT CONCERNING PLAGIARISM
I, the undersigned, have read the Code of Practice regarding plagiarism contained in the Students' Introductory Handbook. I realise that this Code governs the way in which the Centre for Energy, Petroleum and Mineral Law and Policy regards and treats the issue of plagiarism. I have understood the Code
STATEMENT OF ORIGINALITY
I.D. STUDENT: 120023681
PROGRAMME: MSC INTERNATIONAL OIL AND GAS MANAGEMENT
MODULE: CP51005
Name: International Petroleum Law and Policy
HOW EFFECTIVE IS THE ARBITRABILITY OF TAX DISPUTES AT A PRE-PRODUCTION STAGE IN INTERNATIONAL COMMERCIAL ENERGY DISPUTES?
A case of Heritage Oil & Gas Ltd Vs Uganda Revenue Authority
Abstract:
What makes arbitrability a contentious issue in arbitration is the question of which matters can or cannot be arbitratable. The basis and indeed origin of arbitration is the freedom of contract between parties and the question of arbitrability arises in relation to the extent this freedom can be exercised. What about when the agreement affects others, is out of the power of the parties to the contract, relates to a matter statutorily provided for as inarbitrable, is about a matter against public policy, etc. Would it be enforced and/or recognized even in these circumstances or it has its limitations? If so then, how are the parties to know that the subject matter for which they intend to agree about falls within these. This Paper seeks to answer the question of whether tax is arbitrable particularly in Uganda. It analyses writings and materials on the history of this matter and the practice in different countries. It examines case law and tracks developments overtime. It analyses the laws of Uganda and examines the rulings of the Ugandan Courts in a recent arbitration case involving an oil company. In conclusion it finds that tax is arbitrable in Uganda.
PRESENTED TO: Prof Peter Cameron
CONTRACT CONCERNING PLAGIARISM
I, the undersigned, have read the Code of Practice regarding plagiarism contained in the Students' Introductory Handbook. I realise that this Code governs the way in which the Centre for Energy, Petroleum and Mineral Law and Policy regards and treats the issue of plagiarism. I have understood the Code