1. Cross-Border Taxes

The 9 February weekly EU tax brief reports that UN convention negotiations from 5–13 February are now focused on Article 5, which decides how taxing rights are split between countries, including for cross‑border services and digital income earned by diaspora entrepreneurs.

Source: European Tax Adviser Federation (Weekly Tax News-Monday 9 February, 2026), February 9, 2026

  1. Enforcement Signals

EY’s February 2026 edition notes that multinationals are shifting from reactive audits to proactive controversy management, signaling that tax authorities are gearing up for more aggressive cross‑border audits, MAP use and information‑exchange—risk that will flow down to African groups and their founders

Source: Ernst & Young (Global Tax Policy and Controversy Watch | February 2026 Edition), February 10, 2026

  1. Banking rules

BoG’s 6th February notice updates the official list of FX brokers and cross‑border payment and financial services providers allowed on the interbank FX market, which determines which partners diaspora‑focused fintechs and businesses can legally use for remittances and trade flows.

Source:  Bank of Ghana (Notice-Authorised FX Brokers and Cross-Border Payments and Financial Services Providers by Bank of Ghana), February 6, 2026

  1. Company Structure

EY’s February 2026 global tax watch warns that the emerging UN convention and existing OECD rules could create parallel standards, increasing complexity for holding‑company location, PE risk and dispute exposure for African and Ghana‑linked corporate groups. 

 Ernst & Young (Global Tax Policy and Controversy Watch | February 2026 Edition), February 10, 2026

  1. VAT & Indirect Taxes

EY’s VAT News to 9th February 2026 highlights evolving VAT treatment of financial services, debt financing and transfer pricing, signaling that structures using EU hubs to serve African markets may face changed VAT recoverability and pricing models.

Source: Ernst and Young (EY VAT NEWS-9 February 2026), February 9, 2026

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