Madan Semusatsi

🇺🇬

[KAA (Kampala Associated Advocates) @KAAdvocates]

In a significant Judgment delivered on March 8, 2026, the High Court of Uganda in Allied Beverages Company Limited v Uganda Revenue Authority (Civil Appeal No. 0062 of 2025) allowed the Appellant's Appeal against a decision of the Tax Appeals Tribunal (TAT). The Court declared brand marketing, promotional services, and market research provided by a Ugandan company to a foreign entity (The Coca-Cola Export Corporation, based in the USA) as exported services qualifying for zero-rating under the Value Added Tax (VAT) Act.

This Judgment overturned a UGX. 9,707,459,996 VAT assessment imposed by the Uganda Revenue Authority (URA), emphasizing the destination principle of consumption tax and rejecting the TAT's "beneficiary test."
The decision reaffirms the importance of international VAT guidelines, binding precedents, and strict statutory interpretation, providing clarity for businesses engaged in cross-border business-to-business (B2B) services.

Congratulations to our tax team that represented the Appellant.

[KAA (Kampala Associated Advocates) @KAAdvocates]

With gratitude and appreciation,
we bid farewell to a valued colleague and friend.

After a remarkable period of dedication, professionalism, and excellence, Barbara Musiimenta will be leaving us to pursue new career opportunities.

We extend our heartfelt congratulations and best wishes for continued success, growth, and fulfillment in her new role.

[KAA (Kampala Associated Advocates) @KAAdvocates]

We join all Ugandans in celebrating our heroes across all disciplines whose patriotic and selfless service have chartered the path for our collective progress, peace and prosperity. #HappyHeroesDay2025

[KAA (Kampala Associated Advocates) @KAAdvocates]

As part of our ongoing commitment to capacity building and professional development, we are pleased to be represented by our colleagues at the Africa Construction Law Arbitration Conference taking place in Nairobi.

The conference brings together leading practitioners and experts in construction law and dispute resolution, offering a valuable platform for knowledge exchange, legal updates, and practical insights into arbitration practices within the construction sector.

We look forward to applying the insights gained to continue delivering high quality legal services in construction and infrastructure matters.

[KAA (Kampala Associated Advocates) @KAAdvocates]

We deeply mourn the tragic passing of Mr. Rajiv Ruparelia. We extend our heartfelt condolences to Dr. Sudhir Ruparelia, Mrs. Jyostna Ruparelia, his child, and the entire Ruparelia family. His legacy endures, and his memory shall remain with us. May his soul rest in eternal peace. Om Shanti.

[KAA (Kampala Associated Advocates) @KAAdvocates]

Today we celebrate innovation, creativity, and the power of ideas! Happy World Intellectual Property Day! Let’s continue to protect and inspire the minds shaping our future. #WorldIPDay #Innovation #Creativity

[KAA (Kampala Associated Advocates) @KAAdvocates]

Wishing our @raynersimmons a happy birthday. Wishing you a year ahead filled with success, good health, and continued accomplishments—both in and out of the courtroom!

[KAA (Kampala Associated Advocates) @KAAdvocates]

What’s next for Uganda’s power distribution?
With the concession agreement expiring, what's the best way forward for Uganda’s energy sector? Our Energy Law expert @m_erone shares key insights on regulatory reforms, investment strategies & the future of power distribution

Read more: https://t.co/6yHEYXm6Ju

[Nasser Konde @KondeJr]

TMT/IP Legal Alert
US Court of Appeal affirms that only a human being and not AI qualify to be an author within the meaning of US Copyright law.

[KAA (Kampala Associated Advocates) @KAAdvocates]

NOTICE OF CHANGE OF ADDRESS: We are happy to share our new address which will be our home for the next two years. Our phone numbers and email addresses remain unchanged, and we will continue to provide the same high-quality legal services you have come to expect from us.

[Madan Semusatsi @MSemusatsi]

@KondeJr Hi Konde. Kindly inbox me this decision.
Thank you.

[KAA (Kampala Associated Advocates) @KAAdvocates]

TEAM GROWTH: We are thrilled to announce the recent addition and growth of our team. We are happy to have @Re_mee1 @rahilsavani1318 & @MSemusatsi join the team and are confident that they will contribute greatly to our continued success.

We pride ourselves in fostering a collaborative and supportive environment where every member has the opportunity to thrive, grow and make a meaningful impact. We look forward to seeing the valuable contributions you’ll bring to our firm and working together to achieve great things.

Once again, welcome aboard!

[David Kaggwa @dkaggwa]

The African Development Bank Group has renewed and expanded its agreement with @FIDIC ensuring the use of 10 key FIDIC standard contracts for the next five years. This confirms the trust placed in FIDIC's contracts as a fair, balanced and globally recognised standard for major infrastructure projects.
Earlier the @WorldBank had signed a similar contract with @FIDIC
What does this mean?
✅ Improved transparency and equity in procurement
✅ Efficient and effective contract management
✅ Greater confidence for financial and private investors
@CLIafrica @KaggwaAdvocates @CIArb_Uganda

[JEPA Africa @JEPAAfrica]

Artificial intelligence bears the potential to revolutionize the East African Crude Oil Pipeline (EACOP). This article explores the future of energy infrastructure with AI in EACOP.
https://t.co/OwuUp08Wba

#AIInEnergy #Sustainability #EACOP

[Mutungo's 🐐™️ @lubersolz]

This is too good not to end in tears 😂

[Madan Semusatsi @MSemusatsi]

@nalubega_joyce Thank youuuuu. Really appreciate 🙏

[Madan Semusatsi @MSemusatsi]

Finally, LLB (Hons) Mak. It's been a long time coming. Tremendous intellectual growth during the journey and character development. Could not have done it without Allah, family and the Fire Masters @Israeljeepiya @sabiti_edwin @Aaron1Alinda @KevinNakimbugwe @BenjaminAmanya

[Madan Semusatsi @MSemusatsi]

@Oscarkampala @Israeljeepiya @sabiti_edwin @Aaron1Alinda @KevinNakimbugwe @BenjaminAmanya Thank you G

[Madan Semusatsi @MSemusatsi]

One highlight among many was my courage to further my interests, and I thank @AbmakAssociates , Allen and Overy LLP, and Africa in the Moot for kickstarting my dreams in international commercial arbitration.

[Madan Semusatsi @MSemusatsi]

The journey at the school of law can be daunting. It's easy for one to lose the passion they started with. I, however, appreciate the likes of Dr. Kakooza, Dr. Josephine Ndagire and Mr. Fredrick Mpanga @AFMpangaUG. Their teaching styles reignited my love for the law.