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

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

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

Managing Transfer Pricing Audits in Ghana: Strategies for Effective Risk Management

Navigating the ever-evolving landscape of Transfer Pricing (“TP”) in Ghana is no easy feat for multinational enterprises (MNEs). As the Ghana Revenue Authority (GRA) continues to step up its scrutiny of cross-border transactions, MNEs face increased pressure to demonstrate

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