The income and capital tax treaty between Denmark and Ghana entered into force on 3 December 2015. The treaty, signed 20 March 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Danish income tax to the state and income tax to the municipalities. It covers Ghana income tax and capital gains tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company that directly holds at least 10% of the paying company's capital, or is a pension fund or similar institution; otherwise 15% Interest - 0% if paid in connection...