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International taxation in Ghana

Hello, I saw your recent edit at international taxation, where you wrote that "The linked reference clearly indicates that worldwide (excluding Ghana) income of Ghanian non-citizen residents is not taxable." Could you explain where you found this in the reference? The section on Ghana says:

Residents are subject to tax on chargeable income accruing in, derived from, brought into or received in Ghana. Nonresidents are subject to tax only on chargeable income accruing in or derived from Ghana.

So Ghana taxes the foreign income of residents if they bring it to Ghana. And:

Individuals are considered resident in Ghana if they meet any of the following conditions:

• A citizen of Ghana other than a citizen who has a permanent home outside Ghana for the whole tax year

• An individual who is present in Ghana for an aggregate of at least 183 days in a 12-month period that begins or ends during the year of assessment

• An employee or official of the government of Ghana posted abroad during the year of assessment

• A citizen with a permanent home in Ghana who is temporarily absent from Ghana for no longer than 365 successive days

Condition 2 includes anyone living in Ghana, regardless of citizenship. Heitordp (talk) 03:30, 6 February 2015 (UTC)

Thanks very much, Heitordp. The question is whether worldwide income of Ghanian non-citizen residents is taxed.

If I am a Ghanian resident, but a citizen of the US, and I have investment accounts in the United States which I get income from, which accrues in my United States accounts, I do not pay Ghana income tax on that income. Of course, you are absolutely correct that if I move those funds into a bank account in Ghana, I would pay tax.

The United States, in contrast, will tax my world-wide income, no matter where I keep it, because I am a US citizen.

Thank you for your answer too. Since Ghana taxes foreign income of residents in at least some circumstances, I changed the table to show that foreign income of residents is taxed, but added a note explaining that it's only taxed if it's moved to Ghana. Do you agree?

Also, according to the reference, what you described applies to any resident of Ghana, not just noncitizen residents. Heitordp (talk) 18:24, 23 February 2015 (UTC)