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)