The Need for a Substantial Presence Test in Ghana

William Demitia, Abdallah Ali-Nakyea*

*Corresponding author for this work

Research output: Contribution to journalArticleProfessional


In this article, Dr. Abdallah Ali-Nakyea & William Kofi Owusu Demitia examine the rules for determining the tax residence status of persons in Ghana and they make a case for the adoption of a substantial presence test to address contemporary developments
Original languageEnglish
Pages (from-to)175-179
JournalTax Notes International Weekly News
Issue number2
Publication statusPublished - 11 Jan 2016
Externally publishedYes

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