in Ghana. (i) on income for any income year beginning on or after 1 January following the year in which this Agreement enters into force; and (ii) in respect of Article 27 (Exchange of Information), for requests made on or after the date of entry into force concerning information for taxes relating to taxable periods beginning on or after 1 January following the year in which this Agreement enters into force; or where there is no taxable period, for all charges to tax arising on or after 1 January following the year in which this Agreement enters into force.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation