Exclusive articles:
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)...
The tax implications of Ghana’s Domestic Debt Exchange Programme (DDEP)
Introduction
On Monday 5th December 2022, Government launched the Ghana Domestic Debt Exchange Programme (DDEP) as part of a broader response to recent macroeconomic challenges.
At...
Key pointers in the 2022 Income Tax Amendment (No. 2) bill and my take on the way forward
Introduction
As the Budget Statement and Economic Policy of the government for 2023 was presented by the executive on 24th November 2022, it was the...
