A company is resident if it is incorporated under the laws of Ghana or has its management and control exercised in Ghana at any time during a year of assessment.
The Income Tax Act, 2015 (Act 896) (ITA) recognises both Ghanaian PE and foreign PE.
A Ghanaian PE includes:
A foreign PE means a fixed place of business situated in a foreign country where the business is conducted continuously for at least six months, but excludes any place at which only activities of a preparatory or auxiliary nature are conducted.
Last Reviewed - 05 December 2018