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 "tax recovery"
41 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
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
The Circuit Court’s Jurisdiction in Ghanaian Land Disputes: A Jurisdiction at Large
This paper examines the misconception that the Circuit Court in Ghana is limited by a GHC 2,000,000 jurisdictional cap in land disputes. Through legal analysis, it argues that the Circuit Court’s jurisdiction in land matters—regarding owner...
Her Honour Judge Sedinam Awo Kwadam (Mrs.)
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
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
‘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
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
Cross-border Insolvency Proceedings
In this article, we take a conversational approach to unpack the concept of Cross-Border Insolvency Proceedings, a topic that is becoming increasingly important in today’s global economy.
Verissa Odame-Koranteng
Opinion
The Propriety or Otherwise Of Order 73 Of CI 47 in Light of Ex Parte PPE Ltd & Paul Juric and Martin Kpebu (No.1)
This article evaluates Order 73 of CI 47 in the context of Ghana's 1992 Constitution, focusing on its implications for personal liberty under Article 14(1)(c). It argues that Order 73's allowance for civil defendants' arrest conflicts with...
Her Honour Sedinam Awo Kwadam & Emmanuel Babuboa
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
“Agent For Plaintiff”: A Fatal Misnomer; Why Ghanaian Lawyers Are Unwittingly Forfeiting Their Protections Through the Misdescription of Counsel in Ghanaian Civil Procedure: An Analysis of the Doctrine of Solicitor-Solicitor Agency vs. Lawyer-Client Reality
The article argues that endorsing a writ with “Agent for Plaintiff” wrongly treats the lawyer-client relationship as an agency relationship, whereas Order 2 rule 5(1)(b) of C.I. 47 concerns one lawyer acting as agent for another lawyer. It...
Sedinam Awo Kwadam and Kwadwo Owusu-Ansah
Opinion
The Law 101 – Plea Deals: Justice made swifter and surer
The article explains that plea bargaining is a lawful, regulated, and long-recognised feature of Ghana’s criminal justice system, strengthened by Act 1079 to promote faster justice, restitution, accountability, and judicial oversight.
Samson Lardy Anyenini