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DT8051 | Double Taxation Relief Manual: Ghana: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

The following Ghanaian taxes are admissible for credit in the UK under the convention:

  • the income tax

  • the petroleum income tax

  • the minerals and mining tax

  • the capital gains tax

The following Ghanaian taxes are inadmissible under the convention:

  • the additional profit tax

  • the gift tax