Global Forum on Transparency and Exchange of Information for Tax Purposes: Ghana 2018 (Second Round)
Peer Review Report on the Exchange of Information on Request
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Ghana.
Published on April 04, 2018
In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles
The review found that whilst the legal framework is in place, compliance with annual filing of returns needs improvement and oversight of availability of ownership information was not sufficiently rigorous, which is likely to have a significant effect on exchange of information.
While Ghana’s Revenue Authority has sufficient access powers, it did not have appropriate internal organisational processes to receive and process all the requests in a timely manner.
Ghana has not demonstrated effective communication with peers, resulting in a fundamental effect on EOIR in practice in the review period (from 1 October 2013 to 30 September 2016).