Ghana also uses Double Taxation Agreements (DTA) to rationalise tax obligations of investors who come from global tax sourced jurisdictions with a view to saving the investors the incidence of double taxation. – Ghana Investment Promotion Centre
That is the implication of an interesting blog over at the Guardian, which argues that African GDP statistics are woefully inaccurate. A couple of years ago Ghana revised its GDP estimates dramatically upwards, by 60%, and it seems Nigeria is about to follow suit.
The most lively debate in the first two days of the UN tax committee meeting ended with the decision to start work on a new article for the UN’s model tax treaty that would allow developing countries to levy a tax on payments made to overseas providers of ‘technical services’. The advocates of this position… Continue reading Would a new article in the UN model tax treaty be a ‘fundamental change’ to international tax?