Article 12B lets source countries tax automated digital services income directly. Here is what ADIT and international tax students actually need to know about it.
Article 12B of the UN Model Tax Convention Explained
Category: ICAG
10 Reasons You’re Failing ICAG (And How to Fix It)
Struggling to pass ICAG? Here are the 10 real reasons students fail — and the exact fixes examiners want to see. Read this before your next sitting.
ICAG Business Law Q1: Precedent & Money Laundering
Full ICAG Business Law Q1 (July 2024): binding vs persuasive precedent, interpretation rules, and a real Anti-Money Laundering Act scenario.
ICAG Advanced Tax Q4: NGOs, Trusts & Mining Royalty
Full ICAG Advanced Tax Q4 (Nov 2019) walkthrough: NGO taxation, non-resident trusts, mining royalty & stability agreements — marked to scheme.
IFRS 16 Leases Explained: Full ICAG Exam Breakdown
A complete, exam-focused breakdown of IFRS 16 lessee accounting — recognition, measurement, exemptions, and how ICAG examiners test the standard.
Capital Allowances Under Act 896: Full CITG Breakdown
A complete, exam-focused breakdown of capital allowances under Ghana’s Income Tax Act 896 — classes, pooling, disposals, balancing charges, and how CITG examiners mark it.
Investment Property vs Owner-Occupied Property — IAS 40 Guide
Confusing investment property with owner-occupied property under IAS 40? Get the classification test and the owner-managed hotel example explained.
VAT Standard Rate vs Flat Rate Scheme — CITG Exam Guide (Act 870)
Is the VAT Flat Rate Scheme really cheaper than the Standard Rate Scheme? Get the Section 3(2) test and the input tax rule CITG students miss.
Less Than 1% Passed This ICAG Question — Here’s Why
Real November 2024 PSAF report: candidates answered the generic version of a named-institution question and lost the marks. Here’s the fix.
Why “The Easy Question” Had an Under-10% Pass Rate
Real March 2025 Principles of Taxation report: two named errors — un-annualised allowances and an outdated capital gains rate — sank a “clear” question.
