KOFI ANOKYE OWUSU-DARKO (BLOG2)

  INTRODUCTION No two pensions schemes are the same across the world since a pensions structure must take into consideration the uniqueness of a country’s economy and dynamics of the labour force. Where countries mimic same dynamics, the pension schemes may mimic each other but will still have certain uniqueness. Consideration the dynamics of the Ghanaian labour force and its history, the introduction of the three tier pensions scheme by National Pensions Act, 2008 (Act 766) is one of the best in the world with respect to tax incentives and the envy of most jurisdictions. Any attempt to want to tax pensions either by way of the contributions, the investment returns or the benefit pay outs under Act 766 no matter the circumstance is unconstitutional and unlawful. MODELS OF TAXING PENSIONS There are basically eight possible models of taxing pensions no matter the jurisdiction with respect to whether or not the contributions, investments income/returns and the benefit pay-out a...

 INTRODUCTION This article is a review of the High Court (Civil Procedure) (Amendment) Rules,2019 (C.I. 122) that amended Order 7 of the High Court (Civil Procedure) Rules, 20004 (C.I. 47) to allow service of a process or document on a party by electronic means. The crafting of C.I. 122 is bound to have implementation challenges if not addressed. The traditional world has obviously moved on to the digital world and every country is creating an enabling legal environment for this new world and it goes without saying that human advancement will naturally come with issues. A myriad of legal issues that need to be addressed in this digital economy relate to inter alia; validity of documents by way of signatures, privacy and anonymity, evidence and acceptance of electronic documents, electronic contracting, electronic fraud or computer fraud and its related matters, protection of data, freedom of information, electronic money and payments. Some countries have taken the lead, others ...

  INTRODUCTION The 1992 Constitution , envisages three arms of government, the Executive, Legislature and Judiciary with their respective powers, separated, dispersed and laid down in Articles 58, 93 (2) and 125 respectively. These arms of government are however expected to work in harmony in the governance of the State, counter-balancing their powers without necessarily interfering in each other’s role. A form of checks and balances so no one arm of government oversteps its limits. The challenges with this arrangement is often where the Executive is trying to overstep its boundaries and the will of the other arms to stop it. There have been situations that the opportunity has arisen where the Judiciary was in a position to limit the powers of the Executive but did not have the will to do so as in the famous and celebrated case of Re Akoto and 7 others case. It is however heart-warming that we still have Judges who are bold spirits to interpret the law without fear or favour ...