Intertek Testing Services International Ltd v Uganda Revenue Authority (Civil Appeal No. 5 of 2002) [2003] UGCommC 21 (3 December 2003)

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/schemas.microsoft.com/office/word/2003/wordml}}\paperw12240\paperh15840\margl1440\margr1440\margt1440\margb1440\gutter0\ltrsect \widowctrl\ftnbj\aenddoc\trackmoves1\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata1\grfdocevents0\validatexml0\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors0\noxlattoyen \expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1440\dgvorigin1440\dghshow1\dgvshow1 \jexpand\viewkind1\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct \asianbrkrule\rsidroot14891684\newtblstyruls\nogrowautofit \fet0{\*\wgrffmtfilter 2450}\ilfomacatclnup0\ltrpar \sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5075514\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (} {\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9 \pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid16146341 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 THE REPUBLIC OF UGANDA \line IN THE HIGH COURT OF UGANDA }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 AT KAMPALA \line (COMMERCIAL COURT) \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 APPEAL NO. 5 OF 2002 \line (Arising from Tax Appeals Tribu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 nal Application No. 9 of 2001) \par }\pard \ltrpar\s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 INTERTEK TESTING SERVICES \line INTERNATIONAL LIMITED }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85..\'85\'85\'85\'85APPELLANT \par }\pard \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 VERSUS \line UGANDA REVENUE AUTHORITY }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85RESPONDENT \par }\pard \ltrpar\s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 BEFORE: THE HONO}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 URABLE MR JUSTICE JAMES OGOOLA \par }\pard \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid14891684\charrsid16146341 JUDGMENT}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid16146341 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ltrpar\s15\qj \fi-360\li288\ri0\sb100\sa240\sbauto1\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin288\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 This is an appeal from a decision of the Tax Appeals Tribunal (\'93Tax Tribunal\'94 ) regarding a disputed amount of income tax that was assessed and collected by the Uganda Revenue Authority (\'93URA\'94 ) in 1998 as withholding tax on certain pre-shipment inspection services performed by or through certain inspection entities affiliated with a Lond}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 on based Pre-shipment Company. \par }\pard \ltrpar\s15\qj \li288\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin288\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 The real issue of law in this appeal turns on a firm grasp of a complex matrix of facts underlying this case. I will therefore delve into a recitation of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 those facts at some length. \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard \ltrpar\s15\qj \fi-360\li288\ri0\sb100\sa240\sbauto1\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin288\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 The Appellant is INTERTEK TESTING SERVICES INTERNATIONAL LTD \line (herein referred to as \'93INTERTEK\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 ). It is an inspection company }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 incorporated under the laws of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 the United Kingdom. It is also }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 registered as a foreign company unde}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 r the laws of Uganda. INTERTEK }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 entered into a pre-shipment insp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2381926 ection services contract (\'93PSI }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 Contract\'94 ) with the Government of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 Uganda. As required by the PSI }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 Contract, INTERTEK registered a place of business in Uganda (\'93ITS Uganda Office\'94 ) for the purpose of carrying out the pre-shipment inspections under that contract. The function of the ITS Office was to remit money to INTERTEK\rquote s Head office in the United Kingdom; and to withhold, by way of tax, 10}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 % from all such remittances. \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 3.\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 In addition to its ITS Office in Uganda, INTERTEK also had a network of inspecting entities as separate legal entities incorporated as limited liability compan ies in the jurisdictions in which they operated. These entities were sub-contracted by INTERTEK to carry out, on behalf of INTERTEK, the pre-shipment inspection services required of INTERTEK under its contract with the Government of Uganda. The inspection services were performed by these entities in their respective countries of domicile \emdash notably in United Arab Emirates, Hong Kong, Italy, Japan and Kenya. The payments for these services, however, would appear to have been made by the importers in Uganda, a nd then remitted by the ITS office to the INTERTEK Head office in the United Kingdom. At any rate, the Respondent (URA) assessed and collected withholding taxes amounting to Shs.273,884,187/- on the payments made on account of the pre-shipment inspection services provided by the above network of non-UK entities. It is in respect of this withholding tax that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 the present dispute arises. \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 4.\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 INTERTEK contends that the URA\rquote s assessment and collection of this withholding tax was improper and contrary to sections 80 and 86 of the Income Tax Act (Cap. 340, 2000 Edition of the Laws of Uganda), in as much as the non-UK inspecting entities were not sourcing their income from Uganda. INTERTEK also averred that the moneys constituting the withholding tax were costs of ins pections incurred by INTERTEK in paying the various inspecting entities; and that the Tax Tribunal was wrong to hold that the non-UK inspecting entities were the beneficial owners of income under the PSI Contract with the Government of Uganda. In this res }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 pect, INTERTEK\rquote s London office }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 was not a conduit for income destined to the non-UK inspecting entities. En view of all these challenges, INTERTEK prayed the Court to order a refund of the amount of tax that the URA wi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 thheld. \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 5.\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 For its part, the URA dismissed INTERTEK\rquote s contentions. It averred that the withholding tax in question was properly and lawfully assessed and collected under sections 79 and 121 of the Income Tax Act on income sourced from Uganda. The separate inspection entities, being non-UK residents , could not benefit from Article 7 nor Article 13 of the Double Taxation Agreement concluded between the UK and Uganda. Additionally, the URA averred that internationally accepted accounting principles on recognition and treatment of income apply to the c ircumstances of this case. In particular, the URA contended that while the ITS Uganda office was a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14891684\charrsid16146341 branch }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 of INTERTEK (and therefore dependent on INTERTEK), the other inspecting entities were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14891684\charrsid16146341 subsidiaries }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 (i.e. independent from their parent: INTERTEK). These differences gave rise to different implications on the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 ir tax liability in Uganda. \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 6.\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 The force of the respective arguments of each counsel to this appeal was formidable. To each argument, I gave considerable attention and thought. In particular, a primary contention of INTERTEK\rquote s was that under sec}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 tion 79 of the Income Tax Act, \par }\pard \ltrpar\s15\qj \li288\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin288\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid16146341\charrsid16146341 \lquote 79. Income is derived from sources in Uganda to the extent to which it is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341 \emdash \par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid16146341\charrsid16146341 (d) derived in respect of any services rendered under a contract with the Government of Uganda, whenever the}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid16146341 \'85\'85}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid16146341\charrsid16146341 services are rendered;\'94 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16146341\charrsid16146341 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 7.\tab}}\pard \ltrpar\s15\qj \fi-360\li288\ri0\sb100\sa240\sbauto1\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin288\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 It was argued, that the above-quoted st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 atutory language of section 79 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 of the Income Tax Act excludes the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 Ugandan income of the separate }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 entities in as much as those entities we}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 re not themselves privy to the }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14891684\charrsid16146341 PSI }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 Contract with the Government of Uganda. }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14891684\charrsid16146341 First, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 I find that \line construction of the statute to be too narrow and too literal. Sections \line 79 and 85 are in part IX of the Act which deals with }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid15682634 International }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14891684\charrsid16146341 Taxation. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 Section 79 deals with sources of income }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 derived from }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid14891684\charrsid16146341 Uganda. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 The tax falling in that catego}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 ry is payable by non-residents }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 on income derived from Ugandan sources. Conversely, sections 80-86 \line deal with foreign source income}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 s (notably income from foreign }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 employment, foreign tax credits, branch profits, interna}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 tional }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 payments, non-resident public entertainers, shipping, and \line telecommunications). Of particular imp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 ortance to the instant case is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 Section 85 of the Income Tax Act \emdash wh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 ich deals with the taxation of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 payments to non-resident contractors and professio}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 nals. This is the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 one provision in the entire Act which directly addresses the specific \line issue of the taxation of non-resident providers of services (such as the \line pre-shipment inspections services th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 at were rendered by INTERTEK\rquote s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 network of independent entities). Tha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 t section provides as follows: \par }\pard \ltrpar\s15\qj \li288\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin288\itap0\ipgp1\pararsid15682634 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 \'93}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid15682634 85 (1) subject to this Act, a tax is imposed on every nonresident person deriving income under a Ugandan source services contract. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 \par (4) In this section, U}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid15682634 gandan source services contract\rquote means a contract, other than an employment contract, under which\emdash }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 \par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid15682634 (a) the principal purpose of t}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 he contract is the performance }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid15682634 of services which gives rise to}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 income sourced in Uganda; and \par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid15682634 (b) any goods supplied are }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 only in incidental to that purpose\'94. \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 8.\tab}}\pard \ltrpar\s15\qj \fi-360\li288\ri0\sb100\sa240\sbauto1\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin288\itap0\ipgp1\pararsid15682634 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 The above-quoted section provides fo r two elements which are extremely important for the issue now under consideration. The first is that section 85(1) \emdash unlike section 79(a) \emdash does not confine itself to a services contract to which the Government of Uganda is a party. Instead, the requisite contract under section 85 is articulated more broadly. The section does not require the service provider himself to be a party to the service contract. To read into section 85 a requirement of any such privity of contract, is to do violence to the simple , ordinary and clear language of the statute. Privity of contract on the part of the non-resident service provider is not a necessary precondition for the imposition or collection of the tax. Thus, any service contract qualifies for this tax \emdash as long as the income involved is derived under the aegis of a services contract, and as long as the principal purpose of that contract is the performance of services which give ris}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 e to income sourced in Uganda. \par }\pard \ltrpar\s15\qj \li288\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin288\itap0\ipgp1\pararsid15682634 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 In the instant case, it is quite evident that the servic es rendered by the inspection entities were performed under and derived their authority from the underlying PSI Contract. Equally evident, the income accruing to those entities on account of the inspection services performed by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634\charrsid16146341 them}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 was so}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 urced from Uganda. \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 9.\tab}}\pard \ltrpar\s15\qj \fi-360\li288\ri0\sb100\sa240\sbauto1\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin288\itap0\ipgp1\pararsid15682634 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14891684\charrsid15682634 Secondly, }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 the narrow and literal construction of section 79 that was canvassed by INTERTEK in this instant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634\charrsid16146341 case}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 goes against the principle of agent and principal. True, the entities carried out their inspection services }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14891684\charrsid15682634 on behalf }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 of INTERTEK. That fact is expressly conceded at p.1 of the written submissions of the learn}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 ed counsel for INTERTEK, thus: \par }\pard \ltrpar\s15\qj \li288\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin288\itap0\ipgp1\pararsid15682634 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid15682634 \'93 The appellant has a network o}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 f inspecting entities that are }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid15682634 separate legal entities incorporated as limited liability companies in the jurisdictions in which they operate, which carry out pre}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 -}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid16146341 shipment inspect/on services and }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\ul\insrsid15682634\charrsid16146341 were contra}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\ul\insrsid15682634 cted by the Appellant to carry}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\ul\insrsid15682634\charrsid16146341 out pre-shipment inspection on its }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\ul\insrsid15682634 behal}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\ul\insrsid15682634\charrsid16146341 f\rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 [emphasis added] \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634\charrsid16146341 To that extent, it is evident that the entities carried out their duties and functions as agents of INTERTEK. Moreover, they did so for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid15682634\charrsid16146341 benefit }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634\charrsid16146341 of the Ugandan importers of the goods inspected. The importers then made payments for these services. For logistical and similar purposes, the payments were not made directly to the entities, bu t circuitously to the ITS Office in Uganda, for transmission to the entities, via INTERTEK London. There is thus a very real and substantive umbilical cord between the ultimate recipients of these remittances (i.e. the inspection entities) and the source of these funds (i.e. the Ugandan importers). \line }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 10.\tab}}\pard \ltrpar\s15\qj \fi-360\li288\ri0\sb100\sa240\sbauto1\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin288\itap0\ipgp1\pararsid15682634 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14891684\charrsid15682634 Third, }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 INTERTEK\rquote s contention that the entities\rquote income was not sourced from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634\charrsid16146341 Uganda}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 is inimical to the doctrine of substance over form. That doctrine is clearly understood and readily applied, especially in mat ters of taxation. In this regard, two cases of the Canadian Supreme Court are immensely instructive. }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid15682634 In}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14891684\charrsid15682634 Dominion Taxi Cab Association v MNR [1954] SCR 82, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 the Court held that: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 \par }\pard \ltrpar\s15\qj \li288\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin288\itap0\ipgp1\pararsid15682634 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634\charrsid16146341 \'93It}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid15682634 is well settled that in considering whether a particular transaction brings a party }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 within the terms of the Income }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid15682634 Tax Act, its substance rather than its form is to be regarded\'94 }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 \par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid15682634\charrsid15682634 In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634\charrsid16146341 similar vein, in the recent case of }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid15682634\charrsid15682634 Placer Dome Inc v Canada [1992] 2 CTC 98 at 109, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634\charrsid16146341 the Canadian Supreme Court held t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15682634 hat: \par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid15682634 \'93It is the substance of a transact/on that must be looked at in order to determine the true l}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 egal rights and obligations of }{ \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid15682634 the parties. Similarly, It Is the commercial and practical nature }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid16146341 of the transaction,}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 the true legal rights and oblig}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid16146341 atio}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 ns flowing }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634\charrsid16146341 from it that must be looked at to determine its tax implications}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15682634 \'94 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 11.\tab}}\pard \ltrpar\s15\qj \fi-360\li288\ri0\sb100\sa240\sbauto1\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin288\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 From the above doctrine of substance over form, it is quite evident that the tax consequences of a transaction \emdash such as the payment remittances for the pre-shipment inspections effected by the independent entities in this case \emdash are to be determined by having regard to the larger economic substance of that transaction, rather than narrowly restricting one\rquote s focus on the transaction\rquote s legal form only. Looked at from that standpoint, there can be no doubt at all but that the payments made by the Ugandan importers to the ITS Uganda Office for transmittal to the non-UK inspection entities were indeed inc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389 ome \'93sourced from Uganda.\'94 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 12.\tab}}\pard \ltrpar\s15\qj \fi-360\li288\ri0\sb100\sa240\sbauto1\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin288\itap0\ipgp1\pararsid4798389 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 In light of the above doctrine, this Court must reject INTERTEK\rquote s contention concerning non-privity of contract between the independent inspection entities and the PSI Contract with the Government of Uganda. True, there was indeed no direct contractual linkage between these entities and the Government\rquote s PSI Contract with INTERTEK. However, this is to put form over substance \emdash rather than the other way around. The better view is to compare this transaction to the following two analogies of: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389 \par }\pard \ltrpar\s15\qj \li720\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\ipgp1\pararsid11892304 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 the construction or bui}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389 lding sub-contractor (e.g. for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 electrical, mechanical, or plumbing works). Such a sub }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304\charrsid16146341 contractor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 is an independent contractor in his own right, \line but he nonetheless works}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389 under the overall umbrella of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 the main Contractor and of the Employer. Yes, the sub }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304\charrsid16146341 contractor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 is \'93independent\'94, but only to the extent of the \line professional perfo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389 rmance of his duties. The main }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 Contractor does not instruc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389 t him as to how to perform his }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 duties under the sub-contra}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389 ct. Moreover, strictly (i.e. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 formally) speaking, the sub-contractor is not privy to the main Contract. But in the larger (i.e. substantive) sense of the overall economic picture, the sub-contractor is really working on behalf of the main Contractor. All of them are performing their respective tasks under the aegis of the main Contract and for the g}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389 ood of the Employer. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 B. the shipment of goods whether by sea, land or air. The transaction involves a veritable array of independent subcontractors \emdash some of these deal with the shipping of the goods; others with the transportation of those goods from the port of unloading to the bonded warehouse; others w ith the clearance of the goods through customs; and yet others with the final delivery of the goods to the ultimate consignee of those goods. All these subcontractors work independently \emdash in the sense that each one is professional and performs his duties w ithout instructions from above. Yet in the overall economic scheme of things (as opposed to the formal legalism of the transactions) as viewed by the consignee, they are all agents performing their several tasks for the collective benefit of the initial S hipper/Consignor of the goods. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 C. The third appropriate analogy is the principle of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid4798389\charrsid16146341 lifting a company\rquote s veil. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 The officers and agents of the company carry out their functions and duties clothed in the veil of corporate personality. But when (in fitting cas es) the veil is lifted, you find real human beings performing those duties and functions. In the instant case too, the separate inspection entities (being agents of INTERTEK) do indeed exude the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304 ir own independent corporate }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 personalities and do carry out seemingly independent duties and functions. But if (in pursuit of substance over form) you lift the veil, you find behind it }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304 all the real person: INTERTEK. \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid11892304 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 All the above three analogies, which are real in our legal system, give credence to the doctrine of }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid4798389\charrsid16146341 substance }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 over }{ \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid4798389\charrsid16146341 form. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389\charrsid16146341 I am unreservedly prepared to embrace that doctrine in the instant case.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4798389 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 13.\tab}}\pard \ltrpar\s15\qj \fi-360\li288\ri0\sb100\sa240\sbauto1\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin288\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 There were other issues canvassed in this appeal. But these were largely subsidiary to the main issue dissected and analysed above. For the sake of completeness, however, I will consider just t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304 wo of these subsidiary issues: \par }\pard \ltrpar\s15\qj \li288\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin288\itap0\ipgp1\pararsid11892304 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid14891684\charrsid11892304 First,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 is the effect of the Double Taxation Agreement concluded between Uganda and the United Kingdom. Articles 7 and 13 of that Agreement confer certain benefits on UK residents (and Uganda n residents). In the instant case, however, suffice to say that the separate entities were not UK residents. To that extent, they obviously could not then and cannot no}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304 w benefit from that Agreement. \par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14891684\charrsid4798389 Second, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 there are internationally accepted principles on the recognition and treatment of income. This Court is satisfied that those accounting principles do indeed apply in this case. In particular, the Court is convinced that for purposes of accounting for the remittances effected by the Ugandan ITS Office t o the respective entities abroad, the Ugandan Office was a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14891684\charrsid4798389 branch }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 of INERTEK London (i.e. dependent on INTERTEK), while the separate inspection entities were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14891684\charrsid4798389 subsidiaries }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 (i.e. independent of INTERTEK). These }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304\charrsid16146341 differences}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 in classification have divergent imp lications for the recognition and treatment of the Ugandan tax liability of these entities. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \hich\af0\dbch\af0\loch\f0 14.\tab}}\pard \ltrpar\s15\qj \fi-360\li288\ri0\sb100\sa240\sbauto1\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin288\itap0\ipgp1\pararsid16146341 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 In light of all the above reasons, this appeal must fail, with co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304 sts awarded to the Respondent. \par }\pard \ltrpar\s15\qj \li-72\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin-72\itap0\ipgp1\pararsid11892304 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14891684\charrsid11892304 Ordered accordingly. }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid11892304 \par }\pard \ltrpar\s15\qc \li-72\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin-72\itap0\ipgp1\pararsid11892304 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 James Ogoola \line }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14891684\charrsid11892304 JUDGE }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304 \line 04/12/03 \par }\pard \ltrpar\s15\ql \li-72\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin-72\itap0\ipgp1\pararsid11892304 {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14891684\charrsid11892304 DELI VERED IN OPEN COURT, BEFORE: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14891684\charrsid16146341 \line Mubiru Kalenge, Esq \emdash Counsel for the Appellant \line Ms. Dorris Akol \emdash Counsel for the Respon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892304 dent \line J. 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