Ghana

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.

Permanent establishment (PE)

The Income Tax Act, 2015 (Act 896) (ITA) recognises both Ghanaian PE and foreign PE.

A Ghanaian PE includes:

• a place in the country where a non-resident person carries on business or that is at the disposal of the person for that purpose
• a place in the country where a person has, is using, or is installing substantial equipment or substantial machinery
• a place in the country where a person is engaged in a construction, assembly, or installation project for 90 days or more, including a place where a person is conducting supervisory activities in relation to that project, or
• the provision of services in the country.

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.