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Solomon Rukundo
  • Kampala, Kampala, Uganda

Solomon Rukundo

University of Dar es Salaam, Law, Graduate Student
On the 27 of January 2017 human rights activist Dr Stella Nyanzi wrote a post on Facebook in which she dubbed the Ugandan president “a pair of buttocks.” Since then she has been subjected to various forms of harassment by the state... more
On the 27 of January 2017 human rights activist Dr Stella Nyanzi wrote a post on Facebook in which she dubbed the Ugandan president “a pair of buttocks.” Since then she has been subjected to various forms of harassment by the state culminating in her arrest on 7 April 2017 when she was charged with cyber harassment and offensive communication contrary to sections 24 and 25 of the Computer Misuse Act (CMA) respectively. Her case is emblematic of the shrinking space for free expression in the Ugandan cyberspace. While the Internet is frequently hailed as a tool for individual free expression this is not the case in Uganda where the state is using the Computer Misuse Act, specifically sections 24 and 25 to limit online freedom. This article analyses the case of Dr Nyanzi arguing that sections 24 and 25 of the CMA are unconstitutional as they limit online freedom.
The rapid growth of e-commerce in Uganda, especially the sale of goods and services over the Internet, has led to concerns as to whether Uganda’s taxation regime is equipped to deal with this new phenomenon. The shift from a physically... more
The rapid growth of e-commerce in Uganda, especially the sale of goods and services over the Internet, has led to concerns as to whether Uganda’s taxation regime is equipped to deal with this new phenomenon. The shift from a physically oriented commercial environment to one that is electronic and information-based poses serious and substantial issues in relation to taxation and taxation regimes. Uganda Revenue Authority faces the daunting task of protecting her revenue base without hindering either the development and use of new technologies or the involvement of the business community in the emerging e-market place. This paper examines the nature of e-commerce and explains the taxation challenges it poses such as a shrinking tax base, the limitations of source and residence rules of taxation and the need for adaptability of tax systems such as VAT. It goes further to offer possible solutions arguing for a rethinking of the source and residence rules and a review of the VAT dichotomy between supply of goods and supply of services.
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This paper examines the law relating to online child pornography in Uganda.
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The investigative provisions of the Companies Act 2012 of Uganda have come been recommended as a suitable means of regulating the activities of companies to ensure compliance with the Act and to combat fraud and minority oppression.... more
The investigative provisions of the Companies Act 2012 of Uganda have come been recommended as a suitable means of regulating the activities of companies to ensure compliance with the Act and to combat fraud and minority oppression. However, no detailed study of these provisions has been done yet. This paper is the first attempt at a complete analysis of these investigation provisions analysing their origins, delineating their scope and assessing their effectiveness in the overall company law regime.
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