According to recent updates from the Ghana Government and the Mauritius Revenue Authority, the income tax treaty between the two countries is in force. The treaty entered into force on 22 January 2019 and is the first of its kind between the two countries.
Taxes Covered
The treaty covers Ghana income tax and Mauritius income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employe…