This publication reviews the quality of Ghanaas legal and regulatory framework for the exchange of information for tax purposes.s.136 specifies that auditors of companies, while acting in the performance of their functions under the Act, have a right of access to the books and account and vouchers of the company. 129. ... Ghanaa#39;s officials indicate that this provision is interpreted to require the maintenance of such items as invoices, vouchers and receipts consistent with ... Service has developed non-binding statements of guidance and principles to assist taxpayers meet their tax and record keeping obligations.
|Title||:||Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2011 Phase 1: Legal and Regulatory Framework|
|Publisher||:||OECD Publishing - 2011-04-14|