The amending protocol to the 2008 income and capital tax treaty between Ghana and the Netherlands was signed on 10 March 2017. The protocol: Replaces the title and preamble to introduce language developed under BEPS Action 6 that the Contracting States intend to eliminate double taxation without creating opportunities for non-taxation or reduced taxation through evasion or avoidance; Amends Article 3 (General Definitions) with respect to competent authority for Ghana; Inserts Article 24A (Entitlement to Benefits), which provides that a benefit of the treaty will not be granted in respect of income or capital gains if it is reasonable to...