Uganda to impose tax on foreign digital companies

The Parliament of Uganda has imposed new law that imposes a 5 percent tax
on the income earned in the country by foreign digital companies offering
services such as data, online gaming, accessing and downloading digital
content, and data warehousing. Affected companies include Meta, Twitter,
Uber, Netflix, Amazon, and Google.

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Have these countries been enjoying a free ride on emerging markets?
What are the consequences of the new taxes by countries in Africa?
Should the digital companies be paying taxes in jurisdictions where they
How are the value or the taxes arrived at and how is compliance enforced?