27
Nov
Articles
28
Oct
“Ghana’s Transfer Pricing Regime: The Current Situation and Suggestions for Improvement” Bulletin for International Taxation Vol. 70, No. 12, October 28 2016, p 690 – 693
In this article, Dr. Abdallah Ali-Nakyea & William Kofi Owusu Demitia examine the fault lines which are erupting in Ghana’s transfer pricing landscape and they propose the adoption of safe harbours to keep the mounting pressure in check...read more
15
Aug
“The Taxation of Foreign-Source Income of Ghana Residents” Tax Notes International Vol. 83, No. 7, August 15, 2016 p. 621
In this article, the author discusses Ghana’s Income Tax Act, 2015 (Act 896), which eliminated deferred taxation of foreign-source income earned by persons resident for tax purposes in Ghana. The author examines that tax policy shift and the challenges associated with it...read more
07
Mar
“Stemming the Tide of Transfer Pricing: A Critical Evaluation of the Efficacy of Ghana’s Transfer Pricing Regulations on Services” International Transfer Pricing Journal Vol. 23, No. 2, March 7, 2016, p153 – 160
Dr. Abdallah Ali-Nakyea & William Kofi Owusu Demitia in this article, consider the efficacy of Ghana’s transfer pricing regulations on services in defeating artificial tax planning schemes...read more
11
Jan
“The Need for a Substantial Presence Test in Ghana” Tax Notes International Vol. 81, No. 2, January 11 2016, p. 175 – 160
In this article, Dr. Abdallah Ali-Nakyea & William Kofi Owusu Demitia examine the rules for determining the tax residence status of persons in Ghana and they make a case for the adoption of a substantial presence test to address contemporary developments...read more
30
Nov
"BEPS and Tax Compliance in Ghana” Tax Notes International Vol. 80, No. 9, November 30 2015, p. 763 – 766
This article identifies some of the tax compliance issues taxpayers in Ghana will face due to measures designed to address Base Erosion and Profit Shifting (BEPS). The article attempts to offer some solutions that will satisfy the interests of both tax administrators and taxpayers thereby achieving an optimal consensus...read more
