The amending protocol to the 2008 income and capital tax treaty between Ghana and the Netherlands entered enter into force on 31 December 2017. The protocol, signed 10 March 2017, is the first to amend the treaty and makes the following changes:
- Replaces the title and preamble to introduce language developed under BEPS Action 6 that the Contracting States intend to eliminate double taxation without creating opportunities for non-taxation or reduced taxation through evasion or avoidance;
- Amen…