Exclusive articles:
Analysis of the 2023 Tax Amendment Acts and my take on the way forward
Introduction
From my recent article on the tax highlights of the 2024 budget statement read by the Minister for Finance on 15th November 2023, I...
Tax Highlights of the 2024 Budget Statement and my take on the way forward
Introduction
As stated in Articles 179 and 180 of the 1992 Constitution of the Republic of Ghana, the Executive is required to present an account...
Thin Capitalisation in Ghana, a rule worth noting
Introduction
A company is typically financed or capitalised through debt or equity, or a mix of both. Thin capitalisation refers to the situation where a...
The interpretation of section one of the Income Tax (Amendment) Act, 2023 (Act 1094)
Introduction
This is a sequel to the article titled “the intricacies of the minimum chargeable income.” From a cursory reading of the provision of section...
The intricacies of the minimum chargeable income.
Introduction
When I did my highlights on the 2023 tax Acts, I was struck by the provision of section one of the Income Tax (Amendment)...
