The income tax treaty between Ghana and Singapore entered into force on 12 April 2019. The treaty, signed 31 March 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Ghana income tax and Singapore income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 183 days within any 12-month period. Withholding Tax Rates Dividends - 7%, although...