On 20 May 2014, officials from Ghana and the Seychelles signed an income and capital tax treaty. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Ghanaian income tax, capital gains tax and petroleum income tax. It covers Seychelles business tax, income and non-monetary benefits tax and petroleum income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of …