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Uganda’s Panama Paper Leaks Reveal Oversight Gaps

In 2010, just before Heritage Oil and Gas Ltd. sold its licenses for exploration in Uganda, the company changed its domicile from the Bahamas to Mauritius. Mauritius, the Eastern African island nation, has a no-double-tax agreement with Uganda, meaning Heritage Oil could avoid paying a $400 million capital gains tax on the $1.4 billion deal. It's a move that the Ugandan Revenue Authority challenged in court and won. Emails recently released through the Panama Paper leaks illustrate...

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