Faculty of Law [FOL]

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Administering Offences
(2003-12-19) Tufal, Asif
The Offences Against the Person Act 1861 contains two “administration” offences.
‘Anti-money Laundering Law and Policy as a double edged Sword!’
(Norman Mugarura (Ph.D.), 2022) Norman, Mugarura
The thesis of this paper was drawn from the author’s presentation to security agencies in Kampala in August 2019.2 In his presentation, the author opined that investigations into money laundering offences should be triggered when a financial institution forms suspicions of potential money laundering offences to have been committed. 3 Some of the questions he sought to answer during the presentation was whether sharing information on “accountable persons or the regulated sector” in Uganda’s AML 2013 with newspapers before investigations are concluded doesn’t amount to tipping off presumed money laundering culprits? How should investigations be conducted? The foregoing questions call upon oversight agencies not to be overzealous when conducting investigations into suspicious money laundering transactions but to ensure caution and desired due diligence. This proposition does not mean that oversight agencies like Bank of Uganda (BoU) or the Financial Intelligence Authority (FIA) or any other oversight agencies for that matter should not carry out the required investigations. It should also be noted that banks are bound by contracts with clients and therefore ill-advised disclosure of information to a newspaper could amount to a breach of contract. Information can only be shared under compulsion by the law or to protect the public from harm, which is the main responsibility of security agencies.4 What happens if “accountable persons or those the Statute is designed to regulate” who are being investigated and have been published in newspapers are found to be innocent after they have been named and shamed? This would jeopardize the interests of the bank involved in many ways, not least that it could find itself involved in protracted costly litigations. The purpose of the paper is therefore to articulate the intricate balance of the need for regulation and ensuring that businesses are able to operate with minimal interference.
‘Anti-money Laundering Law and Policy as a double edged Sword!’
(Emerald, 2019) Norman, Mugarura
The thesis of this paper was drawn from the author’s presentation to security agencies in Kampala in August 2019.2 In his presentation, the author opined that investigations into money laundering offences should be triggered when a financial institution forms suspicions of potential money laundering offences to have been committed.3 Some of the questions he sought to answer during the presentation was whether sharing information on “accountable persons or the regulated sector” in Uganda’s AML 2013 with newspapers before investigations are concluded doesn’t amount to tipping off presumed money laundering culprits? How should investigations be conducted? The foregoing questions call upon oversight agencies not to be overzealous when conducting investigations into suspicious money laundering transactions but to ensure caution and desired due diligence. This proposition does not mean that oversight agencies like Bank of Uganda (BoU) or the Financial Intelligence Authority (FIA) or any other oversight agencies for that matter should not carry out the required investigations. It should also be noted that banks are bound by contracts with clients and therefore ill-advised disclosure of information to a newspaper could amount to a breach of contract. Information can only be shared under compulsion by the law or to protect the public from harm, which is the main responsibility of security agencies.4 What happens if “accountable persons or those the Statute is designed to regulate” who are being investigated and have been published in newspapers are found to be innocent after they have been named and shamed? This would jeopardize the interests of the bank involved in many ways, not least that it could find itself involved in protracted costly litigations. The purpose of the paper is therefore to articulate the intricate balance of the need for regulation and ensuring that businesses are able to operate with minimal interference.
The BRICS, World Bank and IMF Quest to Promote Economic Development of Countries
(Bishop Stuart University, 2023) Mugarura, Norman
The term “BRICS” represents a group of five emerging economies of Brazil, Russia, India China and South Africa, which started in 2009. These economies have caught the attention of literally everyone-- international financial law practitioners, political scientists, countries, international organizations and other stakeholders. The emergency of a unified geopolitical bloc, started to reframe international financial outlook with a new set of new ideas and values. include reforming the global financial and economic architecture, strengthening the principles and standards of international law in many sectors of their economies. The paper highlights prospects and challenges that lie ahead of BRICS countries to fully realize their mandate and to co-exist with the World bank and International Monetary Fund (IMF). The World Bank and IMF have supported economic development of countries since their inception, I however do not see any harm posed by the introduction of more capital from BRICS, it should be received with both hands. There are looming prospects for expansion of BRICS, countries like Argentina, UAE, Mexico, Algeria and Saudi Arabia have indicated their desire to jump on BRICS bandwagon, the current Russian-Ukraine war remains a big challenge, not least that it has threatened to suck in all BRICS members into this war. The paper finds that as global dynamic challenges continue to mutate, nothing should preclude countries from working together to find lasting solutions to their common challenges. Some BRICs Nations are also beleaguered with high levels of corruption in public offices, they will need to seriously address this challenge, if they are to offer a robust development agenda for emerging markets to supplant the Bretton Wood Institutions. This paper was written, guided by three specific objectives: (i) Examine the rationale for launching the BRICS development initiatives and potential conflict with the World Bank and IMF. (ii) Discuss the mandate of the World Bank and IMF in fostering economic development especially developing countries. (iii) Explore potential areas of conflict between the Bretton Wood Institutions and BRICS to co-exist in their varied development mandates towards member countries. The paper has established that while nothing precludes BRICS offering alternative funding mechanisms to their members, they will need time to fully realize their objectives. Establishment of the BRICS signifies that its high time the World Bank and International Monetary Fund (IMF) have adopted desired reforms, if they are to remain influential today.
Can state prioritise environment protection
(New Vision, 2023) Norman, Mugarura
CAN TAX AVOIDANCE IN AFRICA BE AVOIDED?
(Norman Mugarura (Ph.D.), 2023) Norman, Mugarura
CAN TAX AVOIDANCE IN AFRICA BE AVOIDED?
(By Norman Mugarura (Ph.D.), 2023) Norman, Mugarura
The term “tax avoidance” refers to avoiding paying the right amount of taxes and in many countries, it is not a criminal offence. On the other hand, “tax evasion” is committed when a person uses forged or falsified documents such as falsified financial statements, salary certificates, and formal declarations on ownership of assets or other certificates that are generally accepted as valid proof of a certain fact to hoodwink tax authorities and as a result gain unfair advantage.” Tax avoidance, unlike tax evasion, is legally committed when corporations or individuals take advantage of legal grey areas through the use of aggressive schemes to increase “tax efficiency.” Tax avoidance is often committed by the rich or Multinational Corporations (MNCs) using tax experts such as lawyers and Accountants to avoid paying the right amount of taxes. The irony of it is that those who cannot afford to hire tax experts pay all their tax dues to tax authorities while the rich cheat the system by dodging taxes. Ironically also this means that the poor subsidize the rich instead of it being the other way round. The Asset recovery process is not only tedious and expensive for victim countries, there is also unwillingness of countries where assets have been secreted to release them. Also, Mutual Legal Assistance Treaties (MLAT) are not easy to use where evidence on stolen Assets has been destroyed, assets dissipated, or law enforcement agencies deficient in requisite capacity to initiate and execute the Asset recovery process
Cheques and other documents intended to enable a person to obtain payment
(Uganda Law Watch, 1998) Grace.Patrick, Tumwine-Mukubwa
“The closure of Crane Bank and bank failures in other Jurisdictions”
(2019) Norman, Mugarura
Combining Accounts
(Uganda Law Watch Center, 1998) Grace Patrick, Tumwine-Mukubwa
The Concept of Rule of Rule of Law and protection of Human Rights
(The uganda living law journal, 2008-06) W.K.L Kasozi, George
COURTS AND THEIR CONSTITUTIONAL DUTY TO PROTECT FUNDAMENTAL RIGHTS
(Makerere University Human Rights and Peace Centre, 2004) G.P, Tumwine-Mukubwa
“THE CURRENT SPATE OF FINANCIAL CRIMES WITHIN BANKS IS A SETTING A VERY DANGEROUS PRECEDENT”
(2022) Norman, Mugarura
A definition of Bank,Banker and Customer
(Uganda Law Watch Center, 1998) Grace Patrick, Tumwine-Mukubwa
Evaluating the Protection of Traditional Music Under Uganda's Copyright Law
(International Journal for Multidisciplinary Research (IJFMR), 2024) Niyokwizera Emmanuel
Traditional music in Uganda is a vital component of the nation's cultural heritage, embodying various communities' collective identity, history, and values. Protecting traditional music through copyright law offers significant benefits, including safeguarding cultural expression, promoting economic opportunities for communities, and ensuring that traditional knowledge is respected and preserved for future generations. This article explores the current status of traditional music protection under Uganda’s copyright law, analysing both the international and national legal frameworks. The international legal framework, including treaties such as the Berne Convention and the World Intellectual Property Organization (WIPO) agreements, provides a foundational structure for the protection of traditional music. However, these international instruments often fail to address the unique challenges of protecting traditional cultural expressions. At the national level, Uganda's Copyright and Neighboring Rights Act attempts to incorporate these international standards, yet significant gaps remain in effectively safeguarding traditional music. This article identifies key challenges within the existing legal frameworks, including issues of communal ownership, the inadequacy of Western-based copyright models in protecting intangible cultural heritage, and the difficulties in enforcement. Furthermore, the article discusses the tension between the need for protection and the preservation of cultural heritage in its most authentic form. To address these challenges, the article offers several recommendations. These include the development of sui generis legal protections tailored to traditional music, enhancing community involvement in the management of intellectual property rights, and strengthening the legal and institutional frameworks to ensure more effective protection and enforcement. By advancing these strategies, Uganda can better safeguard its rich cultural heritage while promoting the rights and interests of the communities that are the custodians of traditional music.
Financial Service Regulation and Financial Inclusion in Uganda
(New Vision, 2023) Norman, Mugarura
The surveys were carried out in 2006, 2009 and 2013 by Finscope to correlate whether the improved regulatory environment for financial services had a corresponding effect on increased demand, access to financial services and products in Uganda or not. The indicators of financial inclusion in 2013 survey included (i) access to formal and informal financial services and products (ii) savings and investment, (iii) credit and borrowing, (iv) remittances and money transfer and (v) insurance and financial literacy. In 2013, the survey results indicated that 54% (compared to 28% in 2009) of the Ugandan adult population (those 16 years and above) had access to bank and non bank financial service institutions. An increase in the use of formal non-bank financial services such as insurance and mobile money services were responsible for enhanced access to financial services in Uganda. For instance, the use of formal non-bank services increased from 20% in 2009 to 52% in 2013 and this trend has been in ascendance. There was an uptake in financial inclusion in Uganda from 70% in 2009 to 85% by 2013 with 20% of the adult population (3.4 million adults) having access and use of formal regulated financial intermediation services. Approximately 34% of the population had access to non-bank formal services as opposed to formal banks. In this same vein, it was found that 5.1 million adults, (which constituted 31% of the adult population in Uganda) preferred to use only formal financial institutions as opposed to the informal financial products and services.
Gender responsive climate financing as a strategy to climate change mitigation and adaptation: a legal analysis
(Research gate, 2023-10) Kabaseke, Charlotte
Women have been noted to be key contributors in seeking strategies to mitigation and adaptation in respect to climate change. Research has acknowledged that due to women’s socially constructed gender roles, enhancing their access to economic and social resources is a key contributor to the promotion of better mitigation and adaptation outcomes. It has, however, been observed that despite this realization, climate finances are usually unequally distributed and with unequal participation of men and women during the distribution or consideration for distribution. The available research has, however, not adequately analyzed the role of law in ensuring that equal distribution is achieved. It is therefore important for the barriers against women’s equal access to climate finance to be eliminated, from a legal perspective. Although various strategies have been developed for ensuring the realization of climate finance, there is need to legally strengthen the financing through more gender equitable ways. This article therefore employs the doctrinal research method to analyze the adequacy of the existing climate change legal framework in ensuring equal distribution of climate finance in respect to women. The article also analyzes a few of the non-legal factors which are contributors to unequal distribution of climate finance. The article concludes that legal recognition of equitable climate finance distribution will go a long way in contributing to the realization of climate change mitigation and adaptation. In addition, the chapter makes recommendations on improved ways of ensuring equitable distribution of climate finance.
The Global Anti-Money Laundering Regulatory Landscape in Less Developed Countries
(Routledge, 2016) Mugarura, Norman
The book has been precisely written to strike a balanced approach to the study of money laundering in the asymmetric global marketplace. It underscores the importance and challenges of harnessing a global anti-money laundering framework, taking into account the dynamics of development in less developed economies. In conceptualizing the need for a global anti-money laundering framework, the book highlights a dichotomy of challenges. First, there are challenges in relation to the dynamics of the market economy such as deregulation, liberalization and conflict of laws. Secondly, there are challenges inherent in the domestic economy such as corruption, general systemic failure and lack of infrastructural capacity. In deconstructing the aforementioned challenges, the book delineates a need to consolidate the existing global anti-money laundering/ combating the financing of terrorism (AML/CFT) framework so that it is capable of delivering the envisaged AML/CFT standards globally. For the global anti money laundering framework to work globally, it should be designed with an ethos which reflects the prevailing global climate in which it operates.
Human Rights
(Uganda Christian Lawyers' Fraternity, 2021-10) George W.K.L, Kasozi
Implementation of Biological Diversity Conservation Treaties in China
(Bishop Stuart University, 2023) Kabaseke, Charlotte
Biological Diversity, among its very diverse advantages has been pointed out as key for achieving environmental sustainability. It has however been noted that biological diversity across the globe is being depleted. The international community responded by developing several international treaties for biological diversity conservation, including the Convention on Biological Diversity (CBD) and the Ramsar Convention. China is very rich in biological diversity and is party to the Conventions. In addition, China has in place several laws as well as protected areas to ensure the conservation of biological diversity. This notwithstanding, China still faces biological diversity depletion. This has been attributed to among other factors, over population and industrialization. This article therefore seeks to critically analyze the efficacy of the CBD and Ramsar Conventions is ensuring Biological Diversity Conservation. The paper further analyses the extent to which China has achieved its obligations under the conventions. The paper concludes that the treaties, whereas a very good development, have some weakness. In addition, whereas China has done well in meeting its obligations under the treaties, it still faces some challenges. The article among others recommends that China should embrace public participation in ensuring biological diversity conservation. In achieving its objectives, the article adopts the doctrinal method of research.

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