Otong Micheal Favour
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Decoding Otong

Otong Michael Favour is a dedicated legal and tax proffesional specializing in Alternative Disbute Resolution(ADR) and taxation, with a strong commitment to delivering practical innovative solutions at the intersection of law and finance. An Associate of the Chattered Institute of rbitrators (CIArb), trained by CIArb Kenya through the Uganda Chapter, he brings solid expertise in arbitration, mediation, and negociation, enabling the efficient and equitable resolution of disputes.

His taxation practice was shapped through experience at Godena Associates, one of Uganda's leading tax-specialized law firms, where he gained hands-on experience in tax advisory, compliance, and dispute resolution. He is well-versed in Uganda's tax framework, including the Tax procedures Code Act, and Practical exposure to regional tax jurisprudence.

Currently, Otong is Pursuing a Master of Business administration (MBA) with a focus of Finance and Taxtion, strengthening his understanding of financial strategy, tax planning and optimization. He is also undertaking a Diploma in Tax and Revenue Adminstration (DITRA) at East African School of Taxation, further enhancing his competence in tax policy, revenue mnagement and regulatory compliance.

Driven by excellence, collaboration and innovation, Otong is passionate about delivering impactful results whether resolving complex tax disputes or facilitating ambicable settlements through ADR. He welcomes opportunities in arbitration, tax advisory, and financial strategy, and is eager to connect with proffessionals across law, finance and ADR in Africa and beyond to explore meaningful collaboration and effective solutions.

Legal Insights & Publications

Legal Insight

Plea Bargaining in Uganda: Understanding the Plea Bargain Laws

The burden of a criminal trial, the cost, the time, the uncertainty falls heavily on everyone involved; the accused, the victim, and the state alike. Uganda’s criminal justice system, alive to this reality, has developed mechanisms to resolve criminal matters more efficiently without sacrificing justice. One such mechanism, and the subject of this article, is […]

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Legal Insight

ADR Through Diversion: Understanding the Children Diversion Guidelines for Police Officers, 2019 in Uganda

Traditional court systems can be punitive and adversarial, and when children are involved, the consequences can be especially damaging. Recognizing this, Uganda’s legal sector has developed a solution that prioritizes the reintegration of a child back into the community, rather than labelling the child as a criminal. This forms the central subject of this article, […]

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Legal Insight

The Overlooked Power of Reconciliation as ADR in Uganda

When we talk about Alternative Dispute Resolution in Uganda, most minds jump straight to arbitration or mediation. But there are other mechanisms one of which is rooted in our Constitution itself that rarely gets the attention it deserves. Walk into any law firm in Kampala and ask about ADR, and you will almost certainly hear […]

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Legal Insight

How Uganda Enforces Foreign Arbitral Awards: The New York Convention and the Arbitration and Conciliation Act Explained

I. Introduction The enforceability of foreign arbitral awards lies at the heart of international commercial arbitration’s utility as a dispute resolution mechanism. An award that cannot be recognised and executed against assets is, for all practical purposes, worthless. For a jurisdiction seeking to position itself as a credible destination for foreign investment and cross border […]

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Legal Insight

Exp. Momentum (U) Ltd v Uganda Revenue Authority TAT Application No. 213 of 2023

TAX CASE COMMENTARY When a Clerical Error Almost Cost a Taxpayer Everything Exp. Momentum (U) Ltd v Uganda Revenue Authority TAT Application No. 213 of 2023  |  Ruling: 13th October 2025 A marketing and advertising company did everything right. It kept proper books. It reconciled its VAT and income tax returns. It gathered documents, wrote […]

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Legal Insight

The Seat of Arbitration Under the Arbitration and Conciliation Act: Uganda’s Legal Framework

Introduction Arbitration has emerged as the preferred mechanism for resolving commercial and investment disputes across the globe. At its heart lies a concept that is both deceptively simple and legally profound the seat of arbitration. The seat is not merely a pin on a map. It is the juridical home of the arbitration: a legal […]

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