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The Double Taxation Relief (Taxes on Income) (Ghana) Order 1993
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- 1993 No. 1800
- SCHEDULE
- Article 2
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Article 2Taxes covered
(1) The taxes which are the subject of this Convention are:
(a)in the case of the United Kingdom:
(i)the income tax;
(ii)the corporation tax; and
(iii)the capital gains tax;
(hereinafter referred to as “United Kingdom tax”);
(b)in the case of Ghana:
(i)the income tax;
(ii)the capital gains tax;
(iii)the petroleum income tax;
(iv)the minerals and mining tax;
(hereinafter referred to as “Ghana tax”).
(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the taxes of that Contracting State referred to in paragraph (1) of this Article. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
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