International Tax Treaties in Ghana and its Interpretation

7 Pages Posted: 22 Jul 2019

Date Written: July 20, 2019


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

Suggested Citation

Attu, Richard, International Tax Treaties in Ghana and its Interpretation (July 20, 2019). Available at SSRN: or

Richard Attu (Contact Author)

Independent ( email )

Ashaley Botwe Old Town
Accra, 7519
+233(0)244906556 (Phone)

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