Ghana

Ghana has exchange of information relationships with 18 jurisdictions through 17 DTCs and 1 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Morocco DTC  17 Feb 2017  2017-02-17 not yet in force  1900-01-01 Unreviewed Yes
Switzerland DTC  23 Jul 2008  2008-07-23 30 Dec 2009  2009-12-30 Yes Yes
Seychelles DTC  20 May 2014  2014-05-20 not yet in force  1900-01-01 Yes Yes
Denmark DTC  20 Mar 2014  2014-03-20 3 Dec 2015  2015-12-03 Unreviewed Yes
Mauritius DTC  11 Mar 2017  2017-03-11 not yet in force  1900-01-01 Unreviewed No
Barbados DTC  22 Apr 2008  2008-04-22 not yet in force  1900-01-01 Yes No
Belgium DTC  14 Jun 2005  2005-06-14 17 Oct 2008  2008-10-17 Yes No
Netherlands DTC  10 Mar 2008  2008-03-10 12 Nov 2008  2008-11-12 Yes No
Czech Republic DTC  11 Apr 2017  2017-04-11 not yet in force  1900-01-01 Unreviewed Yes
Serbia DTC  25 May 2005  2005-05-25 not yet in force  1900-01-01 Unreviewed No
United Kingdom DTC  20 Jan 1993  1993-01-20 10 Aug 1994  1994-08-10 Yes No
Liberia TIEA  24 Feb 2011  2011-02-24 not yet in force  1900-01-01 Yes Yes
Singapore DTC  31 Mar 2017  2017-03-31 not yet in force  1900-01-01 Unreviewed Yes
Montenegro DTC  25 May 2000  2000-05-25 not yet in force  1900-01-01 Unreviewed No
Germany DTC  12 Aug 2004  2004-08-12 14 Dec 2007  2007-12-14 Yes No
France DTC  5 Apr 1993  1993-04-05 1 Apr 1997  1997-04-01 Yes No
Italy DTC  19 Feb 2004  2004-02-19 5 Jul 2006  2006-07-05 Yes No
South Africa DTC  2 Nov 2004  2004-11-02 23 May 2007  2007-05-23 Yes No