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The Tax Implications of Failing to Register a Technology Transfer Agreement
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June 10, 2019July 24, 2025Taxation

The Tax Implications of Failing to Register a Technology Transfer Agreement

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The Ghana Investment Promotion Centre Act, 2013 (Act 865) (“GIPC Act”) and the Technology Transfer Regulations, 1992 (L.I. 1547) (“TTA Regulations”) constitute the main legal framework for the regulation of Technology Transfer Agreements (“TTA”). A TTA is an agreement between a foreign entity and a Ghanaian entity for a term of not less than 18...