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Taxation Practitioners Must Show High Professional Conduct and Values – Gatsi

The Dean of the School of Business, University of Cape Coast (UCC), Professor John Gartchie Gatsi has called on taxation practitioners to exhibit high professional conduct and moral values in their professional practice. He said practitioners must imbibe into their practice, the code of conduct governing the profession and maintain…

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) Act, 2023 (Act 1094) which I believe requires further attention. This article is to analyse the possible reasons for the introduction of a minimum chargeable…

Overview of determining the arm s length price (4)

Introduction    As explained in my previous publications on Transfer Pricing (TP), to determine a desirable price for the exchange, sale or transfer of goods or services between and among persons in a controlled relationship which meets the arm’s length principle, there are series of activities that a taxpayer is…

Ghana Could Have Avoided An IMF Bailout

Ghana Could Have Avoided An IMF Bailout
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Digital tax for current fiscal pressure inappropriate — Prof John Gatsi

Digital tax for current fiscal pressure inappropriate — Prof John Gatsi
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