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This publication, authored by TEMPLARS, Managing Partner (Ghana), Augustine Kidisil, and Associate, Sydney Amenyedor, explores the enforceability of net of tax and tax gross-up clauses within commercial contracts under Ghanaian jurisdiction.

It sheds light on the essence of these clauses, evaluates their legality within the framework of the Income Tax Act, and highlights the broader principles governing the enforceability of contracts deemed illegal by Ghanaian courts.

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