Opinion
The Ineffectiveness of Criminal Prosecution in Tax Recovery in Ghana: Insights from the Case of The Republic v. Warren Oil Company Limited
Rebecca Eduafo-Abraham, Esq.
Results for "income tax"
30 results.
Opinion
Expanding the Tax Net in Ghana: An Assessment of Equity and Good Tax System Principles
Nkrumah Daniel Kofi Kyere Esq & Azanya Abraham Maslow MCiARB
Opinion
Section 2A of the Income Tax Act, 2015 (Act 896) of Ghana (As Amended): A Drafting Error or a Case for the Exercise of Discretion?
"The author of this Article is of the considered opinion that Parliament intended to use the word “shall” in section 2A (1) of Act 896 (as Amended) and that the word “may” was used in error."
Charles Acquah
Opinion
Deep Cracks in the Patent System as Revealed by Covid-19 Vaccine Manufacture
The article explores flaws in the patent system exposed by COVID-19 vaccine manufacturing, particularly the insufficiency of disclosure requirements. It argues that despite the legal obligation for patentees to disclose inventions, third-pa...
Prince Nketia
Opinion
Lawyer, Where Is Your 2025 Practice or Law Firm Budget?
The article emphasizes the importance of creating an annual budget for law firms in Ghana to ensure financial stability, compliance, and professional growth. It outlines practical steps for budgeting, including tracking expenses, projecting...
Dennis Adjei Dwomoh Esq.
Opinion
An Examination of the Scope of the Supervisory Jurisdiction of the High Court of Ghana
The article examines the supervisory jurisdiction of the High Court of Ghana under the 1992 Constitution, highlighting two contradictory Supreme Court decisions on the matter. It argues for the court's unfettered supervisory powers and urge...
Simon Okyere, Esq.
Opinion
Exposition of the current position of the law on corruption, anti-money laundering and narcotics
Presentation at the Association of Magistrates and Judges Conference on 29th September, 2021 by Justice Dennis Adjei
JUSTICE DENNIS ADJEI
Opinion
Ghana Cannot Arrest Its Way Out of Galamsey - A Case for Medium Scale Mining Revolution
The article argues that Ghana cannot eliminate illegal mining through arrests and military operations alone because these measures fail to address the economic and regulatory factors sustaining galamsey. It proposes a medium-scale mining fr...
Yaw Boampong Adu-Brempong
Opinion
Land Management as a component of Sustainable Development: The role of traditional leadership in the Kumasi Traditional Area
A lecture delivered at the KNUST Law Faculty on 23rd March, 2023
Mariam Agyeman Gyasi Jawhary
Opinion
‘Article 71’ Office Holders and Retiring Emoluments, When Ex Gratia Meets Nemo Dat Quod Non Habet, Russia-Ukraine War, and during Debt Exchange – Reflections of a Citizen, Not a Spectator!!!
The article explores the subject of ex gratia paid to Article 71 office holders and questions its relevance under Ghana's socioeconomic situation and the legal principle of Nemo Dat Quod Non Habet
Frederick Gurah Sampson
Opinion
The Moral Nuances of Adverse Possession in Ghana
This article explores the complex moral, legal, religious, and philosophical debates surrounding adverse possession, emphasizing its declining social approval and relevance in Ghana’s modern property system. It calls for reform or abolition...
Justice Alexander Osei Tutu
Opinion
Navigating the Cyber Frontier: Safeguarding Our Digital World Amidst Technological Advancements
The author sheds light on the pressing need for vigilance and awareness in an era where the lines between the digital and physical worlds become increasingly indistinct
Nicolinn Nana Adjowa Kwaw
Opinion
ESG: The Ghana Perspective
This article discusses the Ghanaian perspective on ESG, including defining ESG, its difference from corporate governance, its relationship with sustainability, and the impact of not implementing ESG factors in Ghanaian business.
Ewurama Osam Tawiah and Lady-Ann Essuman and Verissa Odame-Koranteng
Opinion
Wombs for Rent: The Ethics of Commercial Surrogacy
This article explores the ethical, legal, and cultural tensions surrounding commercial surrogacy in Ghana, emphasizing the need for comprehensive legislation. It compares international regulatory models and debates the merits and risks of c...
Joyann Obeng and Lais Pinheiro
Opinion
Copyright permissions granted libraries in Ghana: An exposition of Section 21 of the Copyright Act 2005 (Act 690)
Libraries are of utmost importance in our society. Its impact causes a ripple effect across generations and therefore a needed resource in our communities. However, in light of benefitting from the resources of the library, there is the nee...
Anita Natekie Nartey
Opinion
Evaluation of the Efficacy of the Corporate Insolvency and Restructuring Act 2020 (Act 1015) of Ghana: A Comparative Analysis with the Insolvency Legal Framework of the United Kingdom (Part I)
The article examines Ghana’s Corporate Insolvency and Restructuring Act, 2020 (Act 1015), comparing its corporate rescue and insolvency mechanisms with those of the United Kingdom. It highlights Ghana’s progress towards a rescue-oriented fr...
Jennifer Abena Dadzie
Opinion
Incorporating Companies in Ghana: Legal Requirements for Companies Limited by Shares and Companies Limited by Guarantee
This article provides a detailed analysis of the legal and procedural framework for incorporating companies in Ghana, particularly companies limited by shares and by guarantee. It also examines foreign investment regulations, statutory requ...
Elizabeth Asantewaa Ofori and Rosebella Nueki Thompson
Opinion
Governance beyond the Cross
This article explores how Easter's spiritual lessons, particularly the leadership model of Christ, offer timeless governance principles—such as clarity of vision, diversity, transparency, and transformative leadership—essential for building...
Harold Boateng