Tax Alert Tax Alert
Travel Protocols
1. Any passenger arriving in Ghana must be in possession of a negative COVID-19 PCR test result from an accredited laboratory in the country of origin. The test should have been done not more than seventy-two (72) hours before the scheduled departure from the country of origin. For passengers who transit through other countries before arriving in Ghana, the first country of departure will be the reference point. 2. Disembarking passengers must be wearing face masks. 3. Each passenger after disembarking will undergo a mandatory COVID-19 test at the airport terminal, at a fee to be borne by the passenger. The test result will be available within thirty (30) minutes. 4. Passengers who test positive for COVID-19, will be handled by the health authorities for further clinical assessment and management. 5. Passengers who test negative can, thereupon, enter Ghana to go about their lawful activities, and will be advised to continue to observe COVID-19 safety precautions during their stay in Ghana.
Ghana – COVID-19: Lifting of Travel Restrictions Underway
On Sunday, 30 August 2020, the president of Ghana gave an update on the country’s enhanced response to combat the spread of coronavirus (COVID-19) infections and outlined measures to ease some of the earlier restrictions.
Amongst the measures announced by the president, which took effect on Tuesday, 1 September 2020, is the reopening of Kotoka International Airport to passengers. The country’s borders by land and sea on the other hand remain closed to human traffic until further notice.
Latest CJEU, EFTA and ECHR
CJEU decisions on progressive tax on turnover and fines related to advertising tax
On March 3, 2020, the Court of Justice of the European Union (CJEU) rendered its decisions in three cases, (C-482/18), (C-323/18) and (C-75/18), each of which concerned aspects of Hungarian law. The CJEU decided that the EU freedom of establishment does not preclude Member States from levying a progressive tax on turnover, the actual burden of which is mainly borne by companies controlled from another Member State. The Court also ruled that Hungarian advertisement tax penalty regime disproportionately affected companies located in another EU Member State and was therefore contrary to the EU principle of freedom to provide services.
For more information, please refer to Euro Tax Flash Issue 426.
WHY THIS MATTERS
With the reopening of the airport, assignees who had their assignments to Ghana postponed, as well as those who were unable to depart from Ghana after the end of their assignments, will now be able to travel to Ghana or back to their home countries. Also, business travellers and other commuters can now travel into and out of the country.
Employers can now properly schedule the assignments of workers inbound and outbound and enhance the smooth management of their international assignees.
