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Ghana Revenue Authority issues Ghana's Double Taxation Treaty Administrative Manual

21 May 2024

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Tax Alerts, Legislation & Policy, National/Federal Taxation, Treaties

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Ghana

The new Administrative Manual on Ghana's Double Taxation Treaty outlines the process involved in negotiating a Double Taxation Treaty in Ghana.Additionally, the publication provides the procedural requirements for obtaining tax treaty and initiating a Mutual Agreement Procedure.This Tax Alert highlights key aspects of the Administrative Manual. Executive summaryThe Commissioner-General (CG) of the of Ghana Revenue Authority (GRA), the officer responsible for the administration of the tax laws, has issued an Administrative Manual (AM) on Ghana's Double Taxation Treaty (DTT). The main aim of the guideline is to provide the procedural requirements that must be met for a person to avail itself...