On 22 June 2018, Ghana's parliament approved the ratification of the pending income and capital tax treaty with Mauritius. The treaty, signed 11 March 2017, 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 employees or other engaged personnel in a Contracting State…