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Transfer Pricing for Extractive Industries in Ghana: Addressing Pricing and Intercompany Financing Concerns

The extractive industry remains a cornerstone of Ghana’s economy, contributing significantly to foreign exchange earnings and government revenue. However, its cross-border nature and high-value transactions make it particularly vulnerable to transfer pricing (TP) risks. As multinational enterprises (MNEs) in

LIMA Digest

Compliance in the Crypto Era: Understanding the Bank of Ghana’s Regulatory Roadmap for Digital Assets

The accelerated growth of cryptocurrencies and digital assets has introduced significant opportunities as well as emerging risks for Ghana’s financial landscape. In response, the Bank of Ghana (BoG) is poised to implement a comprehensive regulatory framework for digital assets

LIMA Digest

Filing Monthly Paye Correctly: A Compliance Obligation And A Staff Benefit

Here's a scenario many Ghanaian employees face: you notice PAYE deductions on every payslip, yet when you check your Ghana Revenue Authority (GRA) taxpayer portal, there are no tax credits to show for it. It is frustrating, confusing, and

LIMA Digest

Business Plans: The Blueprint for Success

A business plan is more than just a document—it's the strategic foundation that guides entrepreneurs and organizations toward sustainable growth and long-term success. Whether launching a startup or steering an established company, a well-crafted business plan serves as a

LIMA Digest

Split The Bill: Understanding Cost Contribution Arrangements in Multinational Enterprise (MNE) Groups and Why Tax Authorities Care.

Picture this: you and your siblings decide to develop a groundbreaking new product together. You split the costs, share the risks, and divide the potential rewards based on what each person brings to the table. One sibling might contribute

LIMA Digest

Navigating Cross-Border Compliance in Africa’s New Trade Era

Making Sense of the AfCFTA for Multinational Businesses The African Continental Free Trade Area (AfCFTA) has ushered in a transformative moment for intra-African commerce. With 54 countries onboard, the agreement aims to create a single market of over 1.3

LIMA Digest

The Emergence and Importance of ESG Reporting

OverviewESG (environmental, social, and governance) reporting has emerged as a key component of sustainability and corporate responsibility. ESG reporting offers insights into an organization's social responsibilities, governance structures, and environmental effect as stakeholders, such as investors, consumers, and regulatory

LIMA Digest

The Role of Specialised Databases in Transfer Pricing Benchmarking Analyses

Transfer pricing has become a controversial issue in the global business world, especially as multinational enterprises (MNEs) face tighter regulations from tax authorities and are impacted by changes in government policies such as tariff adjustments. Ensuring compliance with arm’s

LIMA Digest

Understanding the Difference Between Accounting and Bookkeeping

In the world of business and finance, terms like “accounting” and “bookkeeping” are often used interchangeably, but they represent distinct functions. Both are critical to the financial health of any organization, yet they serve different purposes and require different

LIMA Digest

Foreign Tax Credit regime in Ghana.

Section 112 of the Income Tax Act 2015 (Act 896) provides a mechanism for Ghanaian residents (excluding partnerships) to claim a foreign tax credit for income taxes paid to foreign countries. This credit applies to assessable foreign income—income earned

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Author: admin

Transfer Pricing for Extractive Industries in Ghana: Addressing Pricing and Intercompany Financing Concerns

Compliance in the Crypto Era: Understanding the Bank of Ghana’s Regulatory Roadmap for Digital Assets

Filing Monthly Paye Correctly: A Compliance Obligation And A Staff Benefit

Business Plans: The Blueprint for Success

Split The Bill: Understanding Cost Contribution Arrangements in Multinational Enterprise (MNE) Groups and Why Tax Authorities Care.

Navigating Cross-Border Compliance in Africa’s New Trade Era

The Emergence and Importance of ESG Reporting

The Role of Specialised Databases in Transfer Pricing Benchmarking Analyses

Understanding the Difference Between Accounting and Bookkeeping

Foreign Tax Credit regime in Ghana.

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