Edward Balaba

Edward Balaba is a Tax Partner at MMAKS Advocates, specialising in tax law. He has over 14 years of experience providing comprehensive tax advisory and tax controversy services to multinational enterprises, SMEs, government entities, and individual taxpayers. His expertise covers direct and indirect tax services, including business and transactional tax advisory, international tax and transfer pricing, tax dispute resolution and litigation, as well as value added tax, customs, and international trade advisory.

He has acted for Mix Telematics East Africa Limited in the first tax decision on the application of VAT and place of supply rules on digital services supplied remotely into Uganda, and for Bata Shoe Company Uganda in the first tax decision on whether royalties and licence fees should form part of the customs value for imported footwear products. He has also acted for Comfort Homes Uganda Limited in the first decision on the application of withholding tax for purchases of business assets, and for a leading telecommunications company on VAT taxable value for telephone devices and expatriate employee tax obligations. He has provided tax advisory services to East African Portland Cement Company on transfer pricing, and to AFGRI Uganda Limited on the tax treatment of interest paid to a foreign lender.

Edward holds an LL.M in International Tax Law from King's College London (2024), an Advanced Diploma in International Taxation from the Chartered Institute of Taxation, UK (2019), a Postgraduate Diploma in Tax and Revenue Administration from the East African School of Taxation (2010), and a Diploma in Legal Practice from the Law Development Centre (2010), alongside an LL.B from Makerere University (2009). He is a Graduate Member of the Chartered Governance Institute (CGI), UK & Ireland, and a member of the Uganda Law Society, the East African Law Society, and the International Fiscal Association (IFA).