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Standard for Automatic Exchange of Financial Account Information Act, 2018 (as amended) 🇬🇭

Ghana

Amendments

2023-05-05Standard for Automatic Exchange of Financial Account Information (Amendment) Act, 2023
Coat of Arms
Republic of Ghana


The nine hundred and sixty-seventh

Act

of the parliament of the republic of ghana
entitled

Standard for Automatic Exchange of Financial Account Information Act, 2018 (as amended)

  • Published by Government Gazette on 4 May 2018
  • Assented to on 4 May 2018
  • Commenced on 4 May 2018
  1. [Amended by Standard for Automatic Exchange of Financial Account Information (Amendment) Act, 2023 (Act 1099 of 2023) on 5 May 2023]
WHEREAS as a result of the world becoming increasingly globalized and therefore making it easier for all taxpayers to make, hold and manage investments through financial institutions outside of their country of residence;WHEREAS vast amounts of money are kept offshore and go untaxed to the extent that taxpayers fail to comply with tax obligations in their home jurisdiction;WHEREAS offshore tax evasion is a serious problem for jurisdictions all over the world, small and large, and developed and developing countries have a shared interest in maintaining the integrity of their t…

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