Abstract
In this article, the author discusses Ghana’s Income Tax Act, 2015 (Act 896), which eliminated deferred taxation of foreign-source income earned by persons resident for tax purposes in Ghana. The author examines that tax policy shift and the challenges associated with it.
| Original language | English |
|---|---|
| Pages (from-to) | 621-623 |
| Journal | Tax Notes International Weekly News |
| Volume | 83 |
| Issue number | 7 |
| Publication status | Published - 15 Aug 2016 |
| Externally published | Yes |