International Tax Treaties in Ghana and its Interpretation

Abstract

The writer’s focus on this article is on international tax treaties in Ghana and its interpretations. That tax treaties in Ghana is governed and impacted by both domestic laws and international law. A situation may arise where a person is subject to two different tax regimes in two or more states with respect to the same subject matter for the same period. To avoid such unpleasant occurrence some countries enter into agreements with other countries so that their citizens who are resident and earning income in some other countries become protected.

Keywords: Tax Treaty, International law, Jurisdiction, Double Taxation, Tax legislation, Contracting States