The income tax treaty between Ghana and Norway was signed on 20 November 2020. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Ghana income tax and covers the following Norwegian taxes: National tax on income; County municipal tax on income; Municipal tax on income; National tax relating to income from the exploration for and the exploitation of submarine petroleum resources; and National tax on remuneration to non-resident artistes. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the company's residence...