Update - Protocol to Tax Treaty between Ghana and the Netherlands

The amending protocol to the 2008 income and capital tax treaty between Ghana and the Netherlands was signed on 10 March 2017. The protocol:

• Replaces the title and preamble to introduce language developed under BEPS Action 6 that the Contracting States intend to eliminate double taxation without creating opportunities for non-taxation or reduced taxation through evasion or avoidance;
• Amends Article 3 (General Definitions) with respect to competent authority for Ghana;
• Inserts Article 24A (En…