DT8050 - Ghana: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Ghana for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains

Signed: 20 January 1993

Statutory Instrument number: SI 1993 No. 1800

Entered into force: 10 August 1994

Has effect:

  • in Ghana, from 1 January 1995
  • in the UK, in respect of income tax and capital gains tax, from 6 April 1995; in respect of corporation tax, from 1 April 1995

A previous convention (SI 1978 No. 785) applied until the dates from which the above convention had effect.

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/ghana-tax-treaties