On 13 June 2019, Uganda's Finance Minister Matia Kasaija read the 2019/20 Budget, including tax reform measures that were submitted to parliament the end of March and received royal assent (were enacted) on 14 June 2019 as the Income Tax (Amendment) Act, 2019. The measures include:

• The introduction of a new definition of “beneficial owner”, which means a natural person who owns or has a contr…