Ghana Tax

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Chapter | Tax from The Report: Ghana 2016

OBG’s partner Deloitte lays out what investors need to know about income tax legislation in Ghana.

This section also includes a viewpoint from Felix Nana Sackey, CEO, Deloitte Ghana.

Situated on the Gulf of Guinea in West Africa, Ghana’s natural resource wealth and status as a stable democracy have helped make it a prominent player in the region. It is the world’s second-largest exporter of cocoa, behind Côte d’Ivoire, and one of the continent’s largest gold producers. Recently discovered reserves of oil and gas have powered the economy to double-digit growth in the past decade.

Should financial reporting standards be tailored to small and medium-sized enterprises (SMEs)?

The main forms of business organisation in Ghana are private and public limited liability companies, branches of foreign companies, partnerships, sole traders, companies limited by guarantee and unlimited liability companies.

Small and medium-sized enterprises (SMEs) pervade the business world. In virtually every jurisdiction ( including Ghana), from the largest economies down to the smallest, over 99% of companies have fewer than 50 employees. In most jurisdictions the law requires SMEs to prepare and publish financial statements and have them audited. The global trend in the past decade has...

Chapter | Tax from The Report: Ghana 2014

In conjunction with Deloitte, OBG explores the taxation system, examining Ghana’s investor-friendly environment. OBG talks to Felix Nana Sackey, CEO and Managing Partner, Deloitte.