The Ghana Revenue Authority (GRA) is set to fully digitalise the application process for taxpayers and multinational companies seeking treaty benefits, in a major reform aimed at improving efficiency, transparency, and ease of doing business in Ghana.

The Head of the GRA’s International Tax Office, Nana Mensah Otoo, disclosed the development during a UK-Ghana Chamber of Commerce (UKGCC) and PwC Ghana webinar on “Double Taxation Agreements (DTAs) & International Tax Cooperation: what multinationals need to know.”

He explained that the digital system is expected to significantly reduce processing delays, lower compliance costs, improve certainty in tax treatment, and make treaty benefits more accessible to eligible taxpayers.

Mr. Otoo noted that verification processes—such as confirming tax residency certificates with treaty partner countries—currently contribute to extended processing timelines.

He also identified incomplete documentation from taxpayers, including missing withholding tax receipts and contract details, as a major cause of delays in granting applications.

“A major challenge is that most taxpayers fail to submit critical contract details.

They also forget to include key documentation such as withholding receipts or payments that have been made.

This delays the process of granting the application,” he said.

He stressed, however, that even with automation, taxpayers will still be required to apply to the GRA and obtain approval before benefiting from Double Taxation Agreements (DTAs).

Panel discussions at the webinar also highlighted ongoing international tax cooperation efforts and reforms.

Daniel Nuer noted that Ghana has signed the ECOWAS Treaty aimed at enhancing regional trade, but is awaiting parliamentary ratification.

He further revealed that an intergovernmental committee is working on a United Nations Framework Convention on International Tax Cooperation, expected to be submitted for consideration at the UN General Assembly in 2027.

The framework aims to promote transparency, fairness, and greater coordination in global tax systems.

Participants also discussed Ghana’s plans to introduce taxation of digital assets and a “significant economic presence” test to capture income from digital and remote services, addressing gaps in traditional tax rules.

According to officials, these reforms are intended to strengthen Ghana’s taxing rights in an increasingly digital global economy.

Mr. Otoo also outlined Ghana’s existing DTA framework, noting that the country has initiated 36 treaties, with 14 currently in force, including agreements with countries such as the United Kingdom, Germany, France, the Netherlands, and Belgium.

The agreements are designed to prevent double taxation, reduce tax evasion, provide clarity for investors, and facilitate cross-border trade and investment flows.

However, private sector participants at the webinar raised concerns about implementation challenges, particularly around interpretation of permanent establishment rules, documentation requirements, and lengthy dispute resolution timelines.

A tax practitioner with Legal Ink Lawyers and Notaries, Dawda Mohammed Hafisdeen, noted that uncertainty in determining taxable presence and delays in resolving disputes can undermine investor confidence.

Despite these concerns, he urged businesses to maintain proper documentation and ensure transparency in their dealings with tax authorities.

In response, Mr. Otoo reaffirmed the GRA’s commitment to supporting investment while ensuring compliance, describing the Authority as “investment pro,” and emphasising efforts to improve administrative efficiency.

He added that taxpayers must ensure contracts are well-structured to facilitate clearer tax assessments, while the GRA continues to enhance guidance and modernise its processes.

The webinar brought together tax professionals, multinational companies, regulators, and policy experts, and was moderated by Christiana Osei-Mensah.

It also covered topics including withholding tax obligations, transfer pricing, mutual administrative assistance, and beneficial ownership requirements.