The income tax treaty between Ghana and Morocco entered into force on 18 October 2022. The treaty, signed 17 February 2017, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Ghana income tax, and Moroccan income tax and corporation tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the…