TEMPLARS Contributes Ghana and Nigeria Chapters to the Corporate Tax & Tax Controversy Comparative Guide 2026

In the Ghana chapter, TEMPLARS Partner, Sarpong Odame, and Senior Associate, Kezia Owusu-Ansah, set out Ghana’s corporate tax framework.

They cover the standard and incentive-based rates under the Income Tax Act, the recently amended Growth and Sustainability Levy, withholding and indirect taxes, and the General Anti-Avoidance Rule.

The chapter also examines tax disputes in Ghana, including the upfront payment requirement for objections, and the role of the Independent Tax Appeal Board, which has been operational since January 2026.

In the Nigeria chapter, TEMPLARS Partners, Igonikon Adekunle and Sesan Sulaiman, and Senior Associates, Oluyemi Adebo and Chibuike Ikefuna, analyse the new regime for taxing non-resident companies under the Nigeria Tax Act, 2025 and the Nigeria Tax Administration Act, 2025.

They examine the expanded nexus rules, including significant economic presence, and the profit margin, force of attraction, and minimum tax rules.

They also cover the enhanced enforcement and dispute resolution regime and its impact on multinationals in Nigeria.