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Ghana


  • 4-April-2018

    English

    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.

  • 22-mai-2017

    Français

    Il faut libérer le potentiel des entrepreneurs africains pour accélérer la transformation industrielle du continent, selon les Perspectives économiques en Afrique 2017

    Ahmedabad, Inde, 22 mai 2017 – Les gouvernements africains doivent s’appuyer davantage sur les entrepreneurs du continent pour industrialiser leurs économies, d’après les Perspectives économiques en Afrique 2017.

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  • 22-novembre-2016

    Français

    Inspecteurs des impôts sans frontières : des avancées significatives

    Des avancées significatives ont été réalisées grâce à un programme international qui a vocation à améliorer l'aptitude des pays en développement à renforcer le recouvrement de leurs recettes intérieures grâce au durcissement de leurs capacités en matière de vérification fiscale.

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  • 6-October-2015

    English, PDF, 2,145kb

    Keynote speech acceptance of Ghana's membership of the OECD Development Centre

    Keynote speech acceptance of Ghana's membership of the OECD Development Centre

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  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Ghana. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 14-September-2012

    English, PDF, 3,123kb

    Evaluation of Public Financial Management Reform in Ghana: 2001–2010

    The study’s main conclusion is that, relative to the significant funds expended on Public Finance Management (PFM) reform over the study period, success has been largely disappointing. The most substantial progress was found in a stronger legislative base.

  • 10-juillet-2012

    Français

    Fiscalité : Le Ghana signe un accord de coopération fiscale

    Le Ghana a signé la Convention sur l’assistance administrative mutuelle en matière fiscale, un accord multilatéral élaboré conjointement par l’OCDE et par le Conseil de l’Europe. Le Ghana est le deuxième pays africain après l’Afrique du Sud à signer la Convention depuis qu’elle été ouverte à la signature de tous les pays en juin 2011.

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  • 24-April-2012

    English, PDF, 809kb

    An Evaluation of the MIDA FBO Training

    The evaluation found varied results for the three regions invested in under the Commercial Training Activity. The evaluation showed no impact on yields or crop incomes on average across the three regions. However, northern region farmers’ annual crop income increased significantly relative to the control group, over and above any impacts recorded in the other zones.

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  • 17-November-2011

    English

    Modelling the Distributional Implications of Agricultural Policies in Developing Countries

    No untargeted agricultural policy intervention is pro-poor within the rural economy, says this study of farm households in Bangladesh, Ghana, Guatemala, Malawi, Nicaragua and Vietnam using the new Development Policy Evaluation Model (DEVPEM).

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    • The Development Policy Evaluation Model (DEVPEM): Technical Documentation

  • 13-September-2011

    English, , 3,463kb

    Facilitating resourcefulness: Evaluation of Dutch support to capacity development

    The purpose of this evaluation synthesis is to respond to the demand for knowledge and insight to contribute to capacity development policy.

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