(2) However, such royalties or services fees may also be
taxed in the Contracting State in which they arise and accord-
ing to the laws of that State, but if the beneficial owner of the
royalties or services fees is a resident of the other Contracting
State, the tax so charged shall not exceed 8 per cent of the
gross amount of the royalties or services fees.
(3) The term “royalties” as used in this Article means pay-
ments of any kind received as a consideration for the use of, or
the right to use, any copyright of literary, artistic or scientific
work including cinematograph films and films or tapes used for
television or radio broadcasting, any patent, trade mark, design
or model, plan, secret formula or process, or for information
concerning industrial, commercial or scientific experience. The
term “royalties” shall also include payments of any kind for the
use or the right to use a person’s name, picture or any other
similar personality rights and on payments received as consid-
eration for the registration of entertainers’ or sportsmen’s per-
formances by radio or television.
(4) The term “services fees” as used in this Article means
payments of any kind to any person, other than to an employee
of the person making the payments, in consideration for any
services of a managerial, technical or consultancy nature,
rendered in a Contracting State. However the term “services
fees” shall not include any payments in consideration for super-
visory activities in connection with a building site or construc-
tion, assembly or installation project or for supervisory activities
in connection with installation incidental to the sale of machin-
ery or parts thereof and remuneration referred to in paragraph 1
of Article 14.
(5) The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the royalties or services fees, being a
resident of a Contracting State, carries on business in the other
Contracting State in which the royalties or services fees arise,
through a permanent establishment situated therein, or per-
forms in that other State independent personal services from a
fixed base situated therein, and the right or property in respect
of which the royalties are paid or the obligation in respect of
which the services fees are paid is effectively connected with
such permanent establishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the case may be, shall
apply.
(6) Royalties and services fees shall be deemed to arise in a
Contracting State when the payer is a resident of that State.
Where, however, the person paying the royalties or services
fees, whether he is a resident of a Contracting State or not, has
in a Contracting State a permanent establishment or a fixed
base in connection with which the liability to pay the royalties or
services fees was incurred, and such royalties or services fees
are borne by such permanent establishment or a fixed base,
then such royalties or services fees shall be deemed to arise in
the Contracting State in which the permanent establishment or
a fixed base is situated.
(7) Where, by reason of a special relationship between the
payer and the beneficial owner or between both of them and
some other person, the amount of the royalties or services fees,
having regard to the use, right, information or service for which
they are paid, exceeds the amount which would have been
agreed upon by the payer and the beneficial owner in the
absence of such relationship, the provisions of this Article shall
apply only to the last-mentioned amount. In such case, the
excess part of the payments shall remain taxable according to
the laws of each Contracting State, due regard being had to the
other provisions of this Agreement.
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-ghana-2006-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1018 | de-ghana-2006-base | de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07 | Article 12 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-ghana-2006-base/en/articles/article-12/
Source, edition and limits
Source edition
de-ghana-2006-base | BGBl. 2006 II S. 1018 | Signed: 2004-08-12 | Gazette publication: 2006-12-07
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-ghana-2006-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: No later amendment identified in roster I.1 or cached/fetched BMF article. The October1 HTML section was checked and matches the cache; this is not exhaustive currentness certification. Ghana is not listed in roster I.2 as of2026-01-01. A country-page omission does not prove absence of all later MLI/legal developments.
Text language and status
en · authentic-language-transcription · machine-transcription