The income and capital tax treaty between Denmark and Ghana was signed on March 20th 2014. The withholding rates of the treaty are as follows:
- Dividends - 5% if the beneficial owner is a company that holds directly at least 10% of the capital of the paying company; or the beneficial owner is the central bank of the other state, or any national agency or other agency owned or controlled by the government; or the beneficial owner is a pension fund or similar institution that is established and re…