The 0% rate (also) applies if the interest is paid in respect of a loan granted by a bank, any other financial institution, or a pension fund (as referred to in the specific treaty). The 0% rate (also) applies if the interest is paid by or to the government of the other state,...
Paid at the point of entry Ghana Revenue Authority (Amendment) Act, 2023 (Act 1096) This Act amends the Ghana Revenue Authority Act, 2009 (Act 791) to provide for laws subject to the administration of the Ghana Revenue Authority (GRA). Act 1096 has amended the First Schedule to Act...
Exempt if received by the government or a financial institution, received from and paid by a company (other than a partnership), or paid in respect of a loan, debt-claim, or credit that is guaranteed or insured by the government.
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taxes included in the sales price of consumer commodities and paid indirectly by the consumer in the purchase of goods. Indirect taxes existed in ancient Greece and ancient Rome. They have become widespread under capitalism, serving as one of the basic revenue sources of bourgeois states. The ...
Country-by-country reporting refers to the practice of publishing profits made and tax paid in each country where the corpora- tion operates. A UN tax convention would be key to oversee these reforms and all countries should actively support this [91]. Progress was made under the G20/OECD ...
President William Ruto sought to defend the painful tax measures, claiming that they had helped to pull the country from the danger of debt default.
Payments of interest paid to or by a UK bank (or a UK PE of a foreign bank). Payments of 'short' interest. This is, broadly speaking, interest on loans that will not be in place for more than a year. However, the definition can be contentious, and detailed advice should be taken ...