Nov 2019 Q3 c.
What are the tax policy considerations that are relevant to the decision of whether Ghana should enter into an international tax treaty or amend an existing treaty? (4 marks)
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- The extent to which the risk of double taxation actually exists in cross-border situations involving their residents.
- The risk of excessive taxation that may result from high withholding taxes in the source State.
- Features of tax treaties that encourage and foster economic ties between countries.
- Willingness and ability to implement effectively the provisions of tax treaties. (4 points for 4 marks)