Folklore according to the Copyright Act, 2005 (Act 690)[1], means, “the literary, artistic and scientific expressions belonging to the cultural heritage of Ghana which are created, preserved and developed by ethnic communities of Ghana or by an unidentified Ghanaian author, and includes kente and adinkra designs, where the author of the designs is not known,...
Lawyers and taxmen make strange bedfellows. And in more than one instance, attempts to infuse the enforcement of tax obligations with justice delivery have been met with mixed results. Take the recent Supreme Court decision in CJEUL v the Ghana Revenue Authority & Attorney-General[1] as an example. The Plaintiff, a non-governmental organisation, brought an application challenging...
I have been fascinated with television advertisements for as long as I can remember. As a child, it was my dream to be in one of the advertisement for popular brands, just like Miriam, the little girl in my school who did a very popular advert for one of the milk brands, and became a...
1. Introduction: In Ghana, the Income Tax Act, 2015, (Act 896), as amended, impose taxes on every person who earns income during the year of Assessment unless that person is granted an exemption under the law. In the case of individuals and partners in the partnership, their year of assessment is from the 1st January...
Introduction: In recent times, some banks and financial institutions have been freezing their customers account based on notices from the Ghana Revenue Authority (GRA) represented by the Commissioner-General. These customers wonder whether or not the Commissioner-General or anybody authorized by him has the power to garnish their account without prior notice to them or a...
The Law of State Responsibility is the branch of Public International Law that regulates the determination of the legal liability of a state for internationally wrongful acts committed against another state or an international legal person. To be liable under this body of rules, it must be shown that the impugned acts are (a) attributable...