Topic: Business Presence and Characterization

(A) This question must be answered within the context of permanent establishment under Article 5 (1) of DTA between Ghana and Netherland and within domestic tax law. The presence of the technical expert may likely constitute a Service PE.                                                                                                                                                                                                                                                                                        (B)This question is based on the Article 10 (Dividend) of Double Tax Agreement (DTA). It also espoused the concept of Beneficial Ownership Concept in Paragraph 2 of Art 10 of the DTA.