Denmark and Ghana signed a Double Taxation Agreement (DTA) on 24 March 2014. The agreement allocates taxing rights between the two countries in respect of taxes on income and capital gains. A mechanism is provided for the elimination of double taxation and the resolution of tax disputes. The new double taxation agreement helps investors to overcome any obstacles that previously existed to mutual trade and to investment between the two countries. Investors will therefore have more certainty about the tax treatment arising from their investment and this should lead to more confidence in investment between the two countries.