- 2 Marks
TX – May 2019 – L3 – Q2b – Anti-avoidance measures
Identify conditions for tax exemption for individuals employed in public service by foreign governments in Ghana.
Question
Section 7(m) of the Income Tax Act, 2015 (Act 896) as amended indicates that “the income of an individual from employment in the public service of the government of a foreign country in Ghana is exempt from tax.”
Required:
Identify FOUR (4) conditions for granting such an exemption.
(2 marks)
Find Related Questions by Tags, levels, etc.
- Tags: Foreign Government, Public Service Employment, Tax exemption, Tax Laws
- Level: Level 3
- Topic: International taxation
- Series: MAY 2019
