DT8054 | Double Taxation Relief Manual : Ghana: notes

Tax spared (Article 25)

The convention provides for credit to be given for tax `spared’ (see INTM161270 - INTM161290) in Ghana under the provisions of Ghanaian law set out in Article 25(4) of the convention.

Relief is, however, restricted to tax ‘spared’ in Ghana for a period of ten years in respect of any one source of income. Amounts of tax spared for which credit relief is given should be reported as mentioned in INTM161290.

Teachers (Article 22)

The convention contains a Teachers article that provides a two year tax exemption for teachers or professors visiting the UK for the purpose of teaching or research. For full details of the exemption please consult Article 22.