The income and capital tax treaty between the Czech Republic and Ghana entered into force on 11 August 2020. The treaty, signed 11 April 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Czech tax on income of individuals and tax on income of legal persons and covers Ghana income tax and capital gains tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel if the activities continue for a period or...