KOFI ANOKYE OWUSU-DARKO (BLOG2)

  There is a difference between technical legal knowledge and wisdom (Justice Senyo Dzamefe, 2014). Having observed the practice of law by lawyers in the courtroom, read judgments of judges, listened to discussions of some lawyers, both on legal issues and non-legal national issues, I cannot agree more with Justice Senyo Dzamefe and have come to the conclusion that the practice of law is really 20 per cent legal knowledge and 80 per cent common sense and wisdom. There is a nexus between knowing the law, common sense and wisdom with the delivery of justice. Justice in law, at times, is not necessarily about the truth though it could be coincidentally arrived at. It is based on the pleadings, evidence and arguments made by lawyers through common sense and wisdom in both the substantive and procedural aspects of the law, based on which the courts will deliver judgments as justice according to the law but not necessarily the truth. Understanding the facts of a case presented by a c...

  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...