(1) For the purposes of this Agreement, unless the context
otherwise requires:
a) the terms “a Contracting State” and “the other Contracting
State” mean the territory of the State concerned as well as
the area of the sea-bed, its sub-soil and the superjacent
water column adjacent to the territorial sea, in so far as the
State concerned may exercise sovereign rights and jurisdic-
tion in conformity with international law and its national
legislation for the purpose of exploring, exploiting, conserv-
ing and managing the living and non-living natural re-
sources;
b) the term “person” means an individual, a company and any
other body of persons;
c) the term “company” means any body corporate or any entity
that is treated as a body corporate for tax purposes;
d) the terms “enterprise of a Contracting State” and “enter-
prise of the other Contracting State” mean respectively an
enterprise carried on by a resident of a Contracting State or
an enterprise carried on by a resident of the other Contrac-
ting State;
e) the term “international traffic” means any transport by a ship
or aircraft operated by an enterprise that has its place of
effective management in a Contracting State, except when
the ship or aircraft is operated solely between places in the
other Contracting State;
f)
the term “national” means:
aa) in respect of the Federal Republic of Germany:
any German within the meaning of the Basic Law of the
Federal Republic of Germany and any legal person,
partnership and association deriving its status as such
from the laws in force in the Federal Republic of Ger-
many;
bb) in respect of the Republic of Ghana:
any individual possessing the nationality of the Re-
public of Ghana and any legal person, partnership and
association deriving its status as such from the laws in
force in the Republic of Ghana;
g) the term “competent authority” means:
aa) in the case of the Federal Republic of Germany the
Federal Ministry of Finance or the agency to which it
has delegated its powers;
bb) in the case of the Republic of Ghana the Commissioner
of Internal Revenue or his authorised representative.
(2) As regards the application of the Agreement at any time
by a Contracting State any term not defined therein shall, unless
the context otherwise requires, have the meaning that it has at
that time under the law of that State for the purposes of the
taxes to which the Agreement applies, any meaning under the
applicable tax laws of that State prevailing over a meaning
given to the term under other laws of that State.
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 3 | 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-3/
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