By Centurion Law Group

Incorporation: 

Business entities, processes and requirements. 

Business Entities

In Ghana, depending on the type of business you are involved in, there are 6 main business entities you can choose from. The body responsible for business entity registration in Ghana is the Registrar General’s Department (RGD).

The types of business entities are;

  • Sole proprietorship:

This is the most popular business entity registered in Ghana. A sole proprietorship is an unincorporated business exclusively owned by an individual who is entitled to all the profits of the business and personally responsible for all liabilities of the business. In Ghana, such entities are not required to be registered at the Registrar General’s Department (RGD). However, if the owner of this entity would like to operate under a business name, that owner is required to register such business name at the RGD. A sole proprietor is NOT allowed to participate in the Finance, Banking or Communications sectors. 

  • Company limited by shares:

This is a business entity registered at the RGD comprising at least two individuals serving as directors of the company and at least one person (company or individual) being a shareholder in the entity. Such a business entity is normally formed for the generation of profit. The liability of the members of this entity are limited by the value of their shares. This is the second most popular business entity registered in Ghana.

  • Company limited by guarantee:

This company structure is best suited for Not-For-Profit Organizations. This is because the objects of a company limited by guarantee cannot include any for the generation of profit. As such these companies are exempt from corporate tax although the organization will have to pay income tax on behalf of any of its salaried employees. Apart from the fact that this company type is allowed to employ salaried workers, there is also no requirement that everyone working here must be a volunteer. The liability of its members is limited to the total amount they guaranteed to pay at its incorporation, hence its name.

  • Company unlimited by shares:

This is a business entity registered at the RGD comprising at least two individuals serving as directors of the company and at least one person (company or individual) being a shareholder in the entity with objects which are (usually) for the generation of profit. This entity is similar to a company limited by shares in all aspects except that in this entity, the liability of the members of this entity are not limited by the value of their shares and can extend to their personal property. It is typically used for entities that give professional advice and services such as law firms.

  • Incorporated Partnership:

Where two or more people (up to a maximum of 20) decide to do business for the generation of profit together, they may do so through an incorporated partnership registered at the RGD. The liability of the “partners” is not limited for which reason there is no protection of a partner’s personal assets in the event of dissolution. The act(s) of one partner binds the whole partnership. The terms and conditions that bind the partners must be documented in a partnership agreement, which is also registered at the RGD.

  • External company: 

An external company is a corporate body incorporated outside of Ghana which has a registered place of business in Ghana. Although an external company is subject to Ghanaian tax laws (income and corporate tax), such a company is internally regulated by the laws of the country in which it was originally incorporated. After registration in Ghana, Ghanaians may buy and sell shares in an external company as if the company had been incorporated in Ghana.

Incorporation process and requirements

The requirements for incorporating a company limited by shares (LLC) in Ghana at the Registrar-General’s Department “RGD” are as follows:   

  1. Finding the Company Name

The incorporation process begins with ascertaining the availability of the proposed name of the Company. This typically takes between 1-5 days, there is also the option to reserve a name with the RGD, a reserved name is valid for 30 days. The RGD may reject names which in its opinion are too similar to existing names, misleading, offensive, undesirable or violates existing trademarks or business marks. It is advisable to submit alternate company names and to be creative with the company names in order to avoid them being all deemed too similar to existing company names or trademarks by the RGD.

  1. Completing the RGD Forms 

Once you have the name reserved, it is time to complete your RGD documents.

Form 3 (Return of Particulars of a Company Limited by Shares): The applicant will be required to complete this form with details of the directors, secretary, shareholders, and auditor of the company. The Applicant would need to provide the name, age, nationality, Tax Identification Number (TIN), occupation, postal and physical address of the officers of the company, as well as the physical and postal registered address, contact details and the objects of the company.

Form 4: The applicant will be required to complete this form with just the details of the directors and company secretary. 

  1. Regulations (Constitution)

 The Regulations of the company are the rules which govern the operation of the company. You’ll be required to complete this form with such details as the number of shares the company is registered with, who the shareholders of the company are and the respective shareholding proportions between its members.  The minimum stated capital a company limited by shares may have is Currently GHS 500.  An applicant may hire a Ghanaian lawyer to draft the Regulations or alternatively use the standard regulations issued by the RGD for free. Per Section 23 of the Companies Act 2019 (Act 992), the more appropriate term used to refer to the rules which govern the company is ” a Constitution” and not regulations as used in the repealed Companies Act (Act 179). Again, section n 23 of Act 992 makes it optional for a company to have a registered constitution. And where it makes such a decision not to have a registered constitution, there is a default constitution in one of the schedules which will be used to regulate the company.

  1.  Tax Identification Numbers (‘TIN’)

Each officer and member of the company must have a TIN when incorporating a company, where a would be officer (Director, Secretary ) does not have a TIN there is the need to obtain one for the officer. Registering with the Ghana Revenue Authority (GRA) It is free and typically takes 1-3 days to complete. It requires a valid form of identification: Bio-data page of passport, National Identity card, Driver’s License, and Voters Identification Card. One may also apply to the registrar of the RGD for permission to use another form of identification.

  1. Pay Filing Fees and Capital Duty

Once all the documents above are completed and signed, they are submitted to the RGD for payment of filing fees and the capital duty. Capital duty in Ghana is assessed as 0.5% of a company’s stated capital while the official filing fees average GHS 500.

Minimum Capital Requirement


One important thing to note – If the company has one or more foreign shareholders, different minimum stated capital requirements apply to it. The Minimum Capital Requirements are provided for by the Ghana Investment Promotion Center (GIPC)
In a fully foreign owned company, the minimum stated capital requirement is USD 500,000. 
In a joint venture between a Non-Ghanaian and a Ghanaian the minimum stated capital of the company is USD 200,000.
Below are the fees you are likely to pay for incorporation:

 A Ghanaian Company

GHS 500 (for official fees) + 0.5% of GHS 500 (stated capital) = GHS 500 official fees + GHS 2.50

A Wholly foreign owned company

GHS 500 (for official fees) + 0.5% of USD 500,000 = GHS 500 + USD 2500

A Joint venture company with Ghanaian and Non-Ghanaian

GHS 500 (for official fees) + 0.5% of USD 200,000 = GHS 500 + USD 1000

6. Submission of Documents 

When the filing fees and the capital duty has been paid, the documents are verified and filed at the RGD. If there are no objections, it takes approximately a few weeks to complete the process after all documentation has been submitted. Clients will receive their original certificate of incorporation, certificate to commence business (in a few instances, the certificate to commence business may not be issued, this is where a specific business permit must be obtained by the company before the business commences) and certified true copies of the form 3, form 4 and the regulations.

one-stop shop and IT options

You can easily access the RGD online services at: https://egovonline.gegov.gov.gh/RGDPortalWeb/portal/RGDHome/eghana.portal?_nfpb=true&_st=&_pageLabel=home#wlp_home

Foreign Participation

Work permits and local content provisions

Work Permits

Work permits can be obtained from the Ghana Investment Promotion Center (GIPC) in the form of an Automatic Expatriate Quota (AEQ) or from the Ministry of Interior (MoI) or the Ghana Immigration Service (GIS) in the form of an immigrant quota. 

Obtaining an AEQ from the GIPC 

The AEQ is an automatic work permit granted to expatriates by the GIPC based on the foreign equity capital investment made by a company. To benefit from this, the company must be registered with the GIPC. 

Short-term or temporary quota from the GIPC 

Aside from the AEQ, an entity can negotiate with the GIPC for additional quotas known as short-term or temporary quota. This is not automatic but is given on a discretionary basis and issued for a maximum period of five years. 

Unlike the AEQ, an entity which requires this quota from the GIPC will have to provide a justification to the GIPC as to why they should be given the additional quota. 

Obtaining immigrant quota from the Ministry of Interior (MoI) 

Immigrant Quota (IQ) is also issued by the MoI which is equivalent to a work permit. Once the IQ is issued to an expatriate, an application needs to be made to the GIS for a residence permit without having to apply for a work permit. 

Expatriates making use of the IQ may be replaced with another expatriate once they leave the employment of the applying company. The IQ is issued for a maximum period of three years.

Obtaining a work permit from the GIS 

Companies which do not use the quota systems may make an application to the GIS for a work permit. Work permits are usually issued by the GIS for a period of one year. It is however possible to obtain a work permit for a period of two years. 

Entities operating in the mining sector are required to obtain letters of recommendation from the Minerals Commission prior to making an application to the GIS for work permits. 

For upstream petroleum operators and free zones entities, applications need to be made through the Petroleum Commission and Ghana Free Zones Authority respectively. 

Local Content

Local content requirements – equity participation of indigenous Ghanaian companies 

The Petroleum (Local Content and Local Participation) Regulations, 2013 (L.I. 2204), seeks to encourage the participation of Ghanaian citizens in the petroleum industry. As such, its provisions prescribe that a Petroleum Agreement or license holder should make an allowance of at least 5% equity participation by an indigenous Ghanaian company in its ownership. The Minister responsible for Energy, however, has the power to vary this requirement. 

In a similar manner, non-indigenous service companies to the key players in the industry (i.e. operators, licensees, subcontractors, and the Ghana National Petroleum Corporation) are required to have joint venture arrangements with indigenous Ghanaian companies that provide them with an equity participation of at least 10%. 

Major highlights for Oil & Gas, Power and Renewable Energy Industries:

Provisions

Power sector

The Energy Commission (Local Content and Local Participation) (Electricity Supply Industry) Regulations, 2017 (L.I. 2354) (the “Local Content Regulations”)

  • An entity established to manufacture electrical equipment, electrical appliances or renewable energy equipment must have a minimum equity participation of 40% by an indigenous Ghanaian company (at least 51% of its equity is owned by a citizen of Ghana; has Ghanaian citizens holding at least 80% of executive and senior management positions; and any other position held by Ghanaian citizens).
  • A Ghanaian citizen cannot transfer to a non-Ghanaian citizen more than 60% of the equity shareholding of the Ghanaian citizen in an entity established to manufacture electrical equipment, electrical appliances or renewable energy equipment. However, this requirement does not apply to a public company or a company that is listed on the Ghana Stock Exchange

Oil & Gas Sector

The Petroleum (Local Content and Local Participation) Regulations, 2013 (L.I. 2204), seek to encourage the participation of Ghanaian citizens in the petroleum industry. As such, its provisions prescribe that a Petroleum Agreement or licence holder should make an allowance of at least 5% equity participation by an indigenous Ghanaian company in its ownership. The Minister responsible for Energy, however, has the power to vary this requirement. 

In a similar manner, non-indigenous service companies to the key players in the industry (i.e. operators, licensees, subcontractors, and the Ghana National Petroleum Corporation) are required to have joint venture arrangements with indigenous Ghanaian companies that provide them with an equity participation of at least 10%. 

Renewable Energy Sector

The provisions of the Renewable Energy Act, 2011 (Act 832) (REA) imply that foreign companies seeking to do business in the renewable energy sector in Ghana, can only do so through a company incorporated in Ghana under the Companies Act. This is because a company incorporated in Ghana is not a Ghanaian citizen and companies cannot be registered under the Incorporated Private Partnership Act. Also, an individual who is a foreigner may however partner a Ghanaian citizen and register under the Incorporated Private Partnership Act to conduct business.

The initial minimum level of local participation required is 15% ownership which is expected to be increased to 51% in 10 years. Persons engaged in commercial activity in the renewable energy sector are required to satisfy the minimum local content levels stated in L.I. 2354. 

Penalty for non-compliance

Failure to provide a local content plan, to comply with the local content requirement set out in the Regulation, to satisfy the content requirement of a local content plan or to inform the Commission of each proposed contract or purchase order, incurs a penalty of 5% of the proceeds of the petroleum activity (up to US$5 million), or to cancellation of the contract.[1]


[1] Petroleum (Local Content and Local Participation) Regulations, 2013 (L.I 2204), Sec 46

[1] The Labor Act of Ghana, 2003 (Act 6510, sec. 98.)

Employment

Probation

Periods of probation in employment agreements are to be agreed between the parties before the commencement of the employment relationship. Where the employees are subject to a Collective Bargaining Agreement (CBA), the period of probation and the conditions attached to the same must be included in the CBA.[1] The only other requirement is that the probation period be reasonable.

Leave Period

In Ghana, each employee shall be entitled to at least 15 days paid leave for a continuous year of service.[2] This will apply in the same manner to an employee of a foreign enterprise. This paid leave period shall not be affected by public holidays, absence from work on health grounds certified by a medical practitioner, pregnancy, voluntary community work or the discharge of any civic duty.

Pension/Social security funds and benefits

In line with the National Pensions Act, 2008 (Act 766) as amended, employees are required to make monthly social security contributions in the country. Contributions to social security in Ghana are made up of two schemes: 


[1] The Labor Act of Ghana, 2003 (Act 6510, sec. 98.)

[2] Ibid (n1), sec. 20

  • Mandatory contribution scheme: The Mandatory contribution scheme is made up of a first-tier mandatory basic social security scheme and a second- tier mandatory fully funded and privately managed occupational pension scheme. The contribution rate for this mandatory scheme is 18.5% of the employee’s basic salary contributed as follows: 13% contribution from the employer; and 5.5% contribution from the employee. In remitting the contribution to the mandatory scheme, 13.5% of the employee’s basic salary capped at GH¢25,000 is paid to the Tier 1 scheme and the remaining amount is paid to the Tier 2 scheme. 
  • Voluntary contribution scheme: This is a voluntary, fully funded and privately managed provident fund
    and personal pension scheme, also known as third- tier scheme. There is no limit to the amount one can contribute to the third-tier scheme; however, there is an exemption from tax for contributions made to the voluntary schemes up to 16.5% of an employee’s basic salary. 

Termination

The provisions on termination of employment contracts as they apply under the Labour Act will apply in the same manner to an employee of a foreign enterprise. Termination process is usually governed by the terms of the contract/handbook. The law requires that employees be given at least 1 months’ notice for termination or payment in lieu of notice. The company can prescribe a higher notice period.

Notice Period

  • Contracts of three years or more – one month’s notice or one month’s pay in lieu of notice; 
  • Contracts from week to week – seven days’ notice; and
  • Others – notice or two weeks’ pay in lieu of notice. [1]

[1] Labour Act, 2003 (Act 651), sec.17(1)

A contract of employment determinable at will by either party may be terminated at the close of any day without notice.[1]

A notice required to be given under this section shall be in writing. The day on which the notice is given shall be included in the period of the notice. [2]


[1] Labour Act, 2003 (Act 651), sec.17(2)

[2] Labour Act, 2003 (Act 651), sec.17(3)&(4)

Termination of contract

An employment contract may be terminated in the following ways:

  • By mutual agreement between the employer and the worker;
  • By the worker on grounds of ill-treatment or sexual harassment;
  • By the employer on the death of the worker before the expiration of the period of employment;
  • By the employer if the worker is found on medical examination to be unfit for employment;
  • By the employer because of the inability of the worker to carry out his or her work due to sickness or accident; or the incompetence of the worker; or
  • Proven misconduct of the worker.

The other provisions of Labour Act on unfair termination will also apply.

Taxes:

The main taxes, rates and exemptions.

Income Tax

In each year of assessment, Income tax is levied on the total income of both resident and non-resident persons in Ghana. With respect to resident persons, the worldwide basis of taxation is applied to a person’s income from employment, business or investment for the year, whether or not the source from which the income is derived has ceased. 

For non-residential persons, the income must be derived from or accrued in Ghana before it will be liable to tax. This means the income must have a source in Ghana before it can be liable to tax, hence the source basis of taxation is applied. However, where the non-resident person has a Ghanaian permanent establishment, irrespective of the source of income shall be liable to tax in Ghana. 

Corporate Taxes

The income tax rate applicable to companies are as follows:

Chargeable income of a person from mineral operations Rate of Tax (%)
Corporate income Tax 25
Company principally engaged in hotel industry 22
Income from the export of non-traditional goods 8
Chargeable income derived by a financial institution from loan granted to a farming enterprise in the production of income from the enterprise 20
Chargeable income derived by financial institution from loan granted to a leasing company to fund acquisition of assets for lease 20
Manufacturing business located in regional capitals (except Accra & Tema) 75% of corporate tax rate
Manufacturing business located outside the regional capitals 50% of corporate tax rate
Free zone enterprise/ developers for the first ten (10) years in operation 0
Free zone enterprise/developers after 10 years in operation (on export of goods and services outside of the national customs territory) 15
Free zone enterprise/ developers after 10 years in operation (on domestic sales) 25
Chargeable income of a person from petroleum operations  35
Chargeable income of a person from mineral operations 35

Withholding Taxes

Payments made by resident entities that are considered as having been sourced from Ghana are subject to withholding taxes. The following are some of the payments considered as sourced from Ghana:

  • Dividends paid by a tax resident company;
  • Interest paid by a resident person (including a Ghanaian permanent establishment) or paid in relation to a debt obligation secured by real property located in Ghana;
  • Payments made in respect of natural resources located in Ghana;
  • Rent paid for the use of, right to use, or forbearance from using an asset situated in Ghana;
  • Royalties paid for the use of, right to use, or forbearance from using an asset in Ghana;
  • Premiums and proceeds for general insurance paid to cover risk in Ghana;
  • Payment in respect of acquiring a domestic asset or incurring a domestic liability or the realization of that asset or liability;
  • Payment made in respect of an activity conducted or forbearance from conducting an activity in Ghana;
  • Payments for employment or services rendered in Ghana, regardless of
    the place of payment; or paid by the Government, regardless of the place of performance; and
  • Any other payments brought into or received in Ghana by a resident person.

Value Added Tax (VAT)

There is a flat rate scheme (3% VAT) applicable to taxable supplies made by wholesalers and retailers in the course of their taxable activity. The scheme does not cover manufacturers and service providers and does not cover the supply of any form of power, heat, refrigeration or ventilation. All other VAT provisions apply to the flat rate scheme, except for the right to deduct input tax. 

The provisions of the National Health Insurance Levy (NHIL) and the Ghana Education Trust Levy (GETFL) do not, however, apply to the scheme.

A taxable activity means an activity, whether or not for a pecuniary profit, carried on by a person in Ghana or partly in Ghana that involves the supply of goods or services to another person for consideration.

Pioneer Status/Incentives

Under the Ghana Investments Promotion Centre Act, 2013 (Act 865), various incentives are available to encourage strategic or major investments in the country, particularly in the areas of agriculture; manufacturing industries engaged in export trade or using predominantly local raw materials or producing agricultural equipment, etc.; construction and building industries; mining; and tourism.[1]

Incentives generally include exemption from customs import duties on plant and machinery; reduced Corporateincome Tax (CIT) rates; more favorable investment and capital allowances on plant and machinery; reduction in the actual CIT payable, where appropriate; retention of foreign exchange earnings, where necessary; guaranteed free transfer of dividends or net profits, foreign capital, loan servicing, and fees and charges in respect of technology transfer; and guarantees against expropriation by the government.[2]


[1] https://taxsummaries.pwc.com/ghana/corporate/tax-credits-and-incentives < accessed 11th August 2020>

[2] Ibid (n4).

Double Taxation Treaties

For the relief from double taxation on income made in Ghana. Ghana has Double Taxation Treaties (DTTs) with the United Kingdom, France, Germany, Italy, the Netherlands, Belgium, Switzerland, Denmark and South Africa. 

Employment Taxes

An assessable income of an individual in Ghana is subject to tax. Included in this assessable income of an individual is income from business, investment and employment.

The employer acts as the withholding tax agent for the GRA, making sure the right employment taxes are withheld and remitted to the GRA.

Generally, all gains and benefits from employment are subjected to tax, unless exempt or deductible under Ghana law. Examples of the exempt benefits from employment are as follows:

  • A discharge or reimbursement of an expense incurred by an individual on behalf of the employer of that individual that serves the proper business purposes of the employer;
  • A pension;
  • Redundancy pay; and
  • A provision of accommodation by an employer carrying on a timber, mining, building, construction, farming business or petroleum operations to that person at a place or site where the field operation of the business is carried out.
    The rate of tax to be withheld by the employer is dependent on the tax residency status of the individual.

Non-resident individuals are taxed at a flat rate of 25% on their income which has a source in Ghana.

Since the employer is acting as a withholding tax agent for the GRA, the law requires the employer to pay to the Authority within 15 days after the end of each calendar month a tax that has been withheld in that month.

In line with the National Pensions Act, 2008 (Act 766) as amended, employees are required to make monthly social security contributions in the country.

Investments Protection Mechanisms

Investment trends, legal regimes and trade treaties that protect investor rights.

Regulatory Stability

Ghana is considered one of the more stable countries in West Africa since its transition to multi-party democracy in 1992, the country has made major strides towards consolidating its democratic achievements. There have been five free and fair elections in the past 20 years and two peaceful transfers of power, which is enough in itself to attract substantial investor interest.

Ghana ranked 26th globally and 2nd in Africa in the 2016 World Press Freedom Index which measures the pluralism, independence of the media, quality of legislative framework and safety of journalist in each of the 180 countries in the ranking. The broadcast media in Ghana is the strongest, with radio being the most far reaching medium of communication putting Ghana in an enviable political position and formidable social capital.

Ghana’s governance has received significant progress through the strengthening of its democratic credentials. There are 24 registered political parties in Ghana according to the Electoral Commission. The landscape is dominated however by two parties. The longest traditional democracy in Africa has been practiced by Ghana. [1]

Domestic Protection

Foreign Exchange and Imports

A person shall not engage in the business of dealing in foreign exchange without a license issued under the Foreign Exchange Act.[2] The business of dealing in foreign exchange shall include the following: purchase and sale of foreign currency, Receipt or payment of foreign currency, Importation and exportation of foreign currency, and lending and borrowing of foreign currency. 

The Central Bank of Ghana may, by notice, make rules to impose restrictions on the importation or exportation from Ghana of bank notes, bank coins, travelers cheques, electronic units of payment, and securities in the denomination of local currency or the currency of another country. [3]

The Central Bank of Ghana may, by notice, make rules to prescribe information required by the Bank from a person licensed to carry out foreign exchange business or foreign exchange transfers between residents and non-residents in connection with the conclusion of a transaction that involves foreign currency, the maintenance of bank accounts within or outside Ghana, and  the settlement of the payment by a resident or nonresident. [4]

Foreign Exchange and Repatriation 

Under the Foreign Exchange Act, exchange controls (which were previously exercised by the Bank of Ghana) are now operated by authorised dealer banks, which are only required to report their foreign exchange dealings to the Bank of Ghana. 

Repatriation of funds or dividends and payments in foreign currency to or from Ghana between a resident and a non-resident, or between non-residents, must be made through authorised dealer banks. There are no exchange control or currency regulations, as long as transactions are affected through these banks. 

Foreign Exchange and Capital Retention

With a relatively stable currency, investors are likely to retain their capital in the local currency and reinvest upon realizing returns. 

In Ghana, the Minister of Finance and economic Planning may, by legislative instrument, make Regulations to[5] prescribe information required by the Bank in respect of foreign exchange business or foreign exchange transfers between residents and nonresidents:

  •   prescribe restrictions for the importation and exportation of foreign exchange;
  •   prescribe restrictions for the temporary imposition of exchange  controls

Under the GIPC Act, an enterprise registered with the GIPC is guaranteed unconditional transferability through any authorized dealer bank in freely convertible currency of dividends or net profits attributable to the investment, payments in respect of loan servicing where a foreign loan has been obtained, fees and charges in respect of any technology transfer agreement registered under the Act, and the remittance of proceeds (net of all taxes and other obligations) in the event of sale or liquidation of the enterprise or any interest attributable to the investment. 


[1] https://www.gipcghana.com/invest-in-ghana/why-ghana/political-stability.html ,<accessed 9th August 2020>.

[2] Foreign Exchange Act, 2006 (Act 723), sec.3(1)

[3] ibid, sec. 18 (1)

[4] ibid, sec. 17

[5] Foreign Exchange Act, 2006 (Act 723), sec. 32.

Exchange Rate and Flexibility 

Ghana has a free-floating exchange rate regime. Thus, GHS can be exchanged for US Dollars (USD) and major European currencies. There are no laws that limit the control of conversion of local currency into other foreign currency. However, the Central Bank of Ghana (BOG) provides guidelines for forex bureaus, banks and other institutions that are involved in forex trading.

Investment Treaties

Double Tax Agreement

Ghana uses the instrumentality of Double Taxation Agreements to rationalize the tax obligations of investors who come from global tax sourced jurisdictions with a view to saving the affected investors from the incidence of double taxation by both their home governments and the host country. Ghana is committed to entering into DTAs with interested countries with the ultimate objective of freeing investment capital and thereby securing the investment capital from being eroded by the effects of taxation.

Exchange Rate and Flexibility 

Ghana has a free-floating exchange rate regime. Thus, GHS can be exchanged for US Dollars (USD) and major European currencies. There are no laws that limit the control of conversion of local currency into other foreign currency. However, the Central Bank of Ghana (BOG) provides guidelines for forex bureaus, banks and other institutions that are involved in forex trading.

Investment Treaties

Double Tax Agreement

Ghana uses the instrumentality of Double Taxation Agreements to rationalize the tax obligations of investors who come from global tax sourced jurisdictions with a view to saving the affected investors from the incidence of double taxation by both their home governments and the host country. Ghana is committed to entering into DTAs with interested countries with the ultimate objective of freeing investment capital and thereby securing the investment capital from being eroded by the effects of taxation.

Ghana has concluded Double Taxation Agreements with the following countries:

  • France
  • The United Kingdom
  • Belgium
  • Italy
  • Germany
  • South Africa
  • Switzerland
  • Netherlands

Bilateral Investment Treaties

To date, Ghana has concluded over twenty-one (21) bilateral treaties. Some of the agreements have been ratified while others are still awaiting ratification.

Those signed and ratified include: 

  • The United Kingdom and Northern Ireland
  • The Kingdom of Denmark
  • The Federal Republic of Germany
  • The Peoples Republic of China
  • The Swiss Confederation
  • The Republic of Malaysia
  • The OPEC Fund
  • The Kingdom of the Netherlands

Those signed but awaiting ratification are

  • The Republic of Romania
  • The Republic of Cote d’ Ivoire
  • The former Republic of Yugoslavia
  • The Republic of South Africa
  • The Republic of Mauritius
  • The Republic of Zambia
  • The United States of America (OPIC)
  • The Republic of Egypt
  • The Republic of Bulgaria
  • The Republic of Cuba
  • The Republic of France
  • The Republic of Guinea
  • The Republic of Mauritania
  • The Republic of Burkina Faso

Real Property Acquisition 

Key insights

The legal framework and policies that affect acquisition of real estate in Ghana are highlighted below: 

Leasehold Ownership

It is important to note that the 1992 Constitution per article 267 (5) forbids the creation of freehold interests in stool land in Ghana. 

According to Article 266 (1) of the 1992 Ghana Constitution, a noncitizen of Ghana shall not hold a freehold interest in or over any land in Ghanaand shall not hold a leasehold interest for a term longer than 50 years at any one time.

Procedure and requirements

1) Buy Land From Unauthorised Persons

The persons authorized to sell land in Ghana are:

  • the Stool;
  • the Family;
  • the Individual; and 
  • the State.

Research has shown that the Stool, Family and Individuals own about 80 percent of the lands in Ghana and the State owns the rest. Land from a stool must be purchased from the occupant of the stool with the consent of the elders of the stool, Family land must be purchased from the head of family with the consent of the principal members of the family, state land from the Lands Commission. Purchaser must always ensure that  land is bought from the authorized person and the documents are duly witnessed.[1]

In order for the above-mentioned entities to validly sell land, they must comply with the statutory and customary rules on land sale.

A)   Stool 

The rules that must be followed on land sale by the stool are: 

Consent of elders

1)   The occupant of the stool, the regent or caretaker must sell the land with the consent and concurrence of the elders of the stool. If the stool fails to do this, the grant is void. Purchaser must procure the grant from the occupant of the stool with the consent of the elders of the stool.[2]

Consent of Traditional Council

2)   The stool must obtain the consent of the Traditional Council to sell the land. The Traditional Council is made up of all the chiefs in the Traditional Area including the Paramount Chief, Divisional Chief, Sub-divisional Chief and other lesser chiefs. A failure to obtain the consent of the Traditional Council would render the grant voidable. A voidable grant is valid until one of the parties goes to court to declare it void because that party wants to avoid his or her contractual obligations. 

Consent of Regional Lands Commission

(3) The stool must obtain the consent of the Regional Lands Commission to sell the land. This consent must certify that the sale or the use of the land is consistent with the development plan drawn up or approved by the planning authority for the area concerned. The courts have been flexible with this rule, and have stated that the Lands Commission’s consent can be sought after the land has been sold. This consent is usually granted as a matter of course.

B)   Family

Family land is the most insecure land in Ghana, the purchaser must buy the land from the right family and obtain the consent of all principal members of the family.

The rules on how to sell Family lands are as follows:

1)   Family land is sold by the head of the family with the consent of the principal members of the family.

2)   In cases where land is owned by separate or different families together, the sale must be made by the heads of all the separate families with the consent of the principal members of those families. In situations where the head of a family’s consent was not sought, he could, on becoming aware of the sale by the other heads of families, act within a reasonable time to invalidate the sale on grounds that it is void. 

3)   A member of a family who builds a house on Family land does not have capacity to sell the land. When purchasing family land, you must deal with the family as a unit and not with individuals within the family even if they own the buildings on the land.

NB: The law on the sale of Family land is so elaborate that I would advise that if you have to buy Family land you must consult an experienced real estate lawyer.

C)   Individual or Corporate

Generally, individuals and Corporate entities can sell land. The risk of buying land from an individual is that the individual can sell land which he does not have the capacity to sell to the purchaser. If you are buying land from a reputable developer for instance, you are assured of a more secure title than the Stool or Family because a developer can give you a site plan and all documents you require for your due diligence.

Corporate entities like companies, co-operatives, partnerships and religious bodies can only sell land in accordance with their laws and regulations. 

D)   The State

State land is the most secure land in Ghana.

The rule regarding State land is that you must ensure that the State has paid the appropriate compensation for the land it is selling to you otherwise the original owners could reclaim their land. 

There are various laws that grant the State the power to acquire land. You must look out for the following:

1)   the law under which the acquisition was made; 

2)   the purpose of the acquisition; and 

3)   ensure that the appropriate compensation was paid. 


[1] How to Avoid Land Litigation in Ghana, Posted on October 08, 2018 by Emmanuel Mate-Kole http://www.molawconsult.com/articles/2018-10-08/how-to-avoid-land-litigation/yQ6p7THiSZrlobfuJq2e, <accessed 12th August 2020>.

[2] Ibid n(8).

Failure to do this kind of due diligence could expose you to lawsuits from rival claimants who can challenge your title to the land for the following reasons, either the acquisition did not follow the procedure set out in law; the land is not being used for the purpose for which it was acquired or that compensation was not paid.

Some of the laws by which the State compulsorily acquires lands are:

a.    Constitution: Article 20 allows the State to acquire land for a public purpose and in the national interest;

b.    Land Use and Spatial Planning Act, 2016 (Act 925): allows the District Assembly to acquire land or an easement for the purposes of widening, opening, enlarging, draining or for improving the street or making a new street after paying compensation to those who own or have an interest in the land;

c.    State Property and Contracts Act, 1960 (CA 6): allows the President of Ghana to acquire properties required for the Public Services by executive instrument declaring that the property is required for the Public Services;

d.    Administration of Lands Act, 1962 (Act 123): relates to the administration of stool and other lands. For a land to be validly acquired under the Administration of Lands Act, it must be established that the President in his opinion considers the land as conducive to the public welfare and interest of the State; and 

e.    State Lands Act, 1962 (Act 125): this Act allows the President to acquire lands not previously acquired under the Administration of Lands Act whenever he is of the view that the acquisition of the land is in the public interest.

Do a thorough due diligence on the land

Purchasers must conduct investigations into who owns land, find out whether there are any encumbrances on the land, and the nature of the transactions that have occurred on the land. A prudent purchaser may first contact the boundary neighbors to ascertain ownership of the demised plot as part of the investigation.

The interested purchase would be required to conduct searches at the following divisions of the Lands Commission. Namely: the Public and Vested Lands Management division, the Survey and Mapping division and the Land Registration division. If the purchaser is satisfied with the findings of the search, then the next step would involve negotiating the terms of the agreement. 

Negotiations and Contract of Sale

It is imperative that the outcome of these preliminary negotiations are captured in a contract of sale. The preliminary matters that may be captured in a contract of sale include the names of the parties, a description of the property, the agreed purchase price having regard to the nature of the property, its location, state of repairs and available facilities.

The payment of a deposit goes hand in hand with the signing of a contract of sale. The deposit payment makes the contract of sale as good as a lease and ties the hands of the vendor so that the vendor cannot sell the land to a third person without the consent of the purchaser. If the vendor sells the land in breach of the contract, the purchaser could go to court and ask the court to compel the vendor to complete performance of the contract by selling the land to him. This is known as specific performance. The contract will give the purchaser ample time to go to the community to make inquiries as to ownership and availability of the land.

The purchaser could call for the following documents from the vendor: document of title; approved site plans (survey plans); leases; assignments; land certificates in case of registered land; affidavits and statutory declarations; judgments of courts and all other documents related to the land.

This type of due diligence is technical and once again you will need an experienced lawyer to assist you with reviewing these documents.

The purchaser could also do the following: conduct litigation checks in the courts in the area or with any local chief as to any arbitration in respect of the ownership or boundaries of the land; if possible, purchaser should be permitted to exercise possessory right for a period; purchaser could ask vendor to provide an indemnity in case the sale should fail due to the claims of rival claimants.

The purchaser must ensure the vendor has paid property and utility rates that may be owed on the land to date.

The purchaser must have full knowledge of any overriding interests such as easements, leases for terms less than two years, Government right of compulsory acquisition, rights of persons in actual occupation and adverse possessors in law. 

Registering one’s interest in the land

There are two sets of laws for registering land depending on whether the land is in a registration district or a non-registration district. The Land Title Registration Law, 1986 (PNDCL 152) and its regulations are the applicable laws for registering land in the registration district and the Land Registry Act, 1962 (Act 122) is the applicable law for registering land in the non-registration district.

The registration districts are Accra, Tema and Kumasi and the non-registration districts cover the remaining districts.

Registration gives notice of one’s interest in the land especially in the case of registration in a registration district. This is because there is a publication of the applicant’s intention to register in the media and the general public is given 21 days to raise an objection. Thus, if an objection is not raised within this period, the applicant is deemed to have notice of this registration.

Moreover, a search conducted at the Lands Commission would reveal any land registrations and a prudent purchaser should not buy land which is already registered in someone else’s name if that person is not the seller. 

Tech Startups

Major highlights:

Business Structure

In accordance with the Companies Act, the directors and shareholders of a limited liability company may all be foreigners. However, with PSPs (Fintechs), the shareholding must be at least 30% Ghanaian owned as stated in section 8(4) of the Payment Systems and Services Act 2019 Act 987

Registration of Intellectual Property

Ghana is a member of the African Regional Intellectual Property Organisation (ARIPO), so IP can be effectively registered with ARIPO or the Registrar General’s Department in Ghana. Registration under ARIPO will guarantee protection in its 19 member States.

Patent

Patent means the title granted to protect an invention. Invention means an idea of an inventor which permits in practice the solution to a specific problem in the field of technology. [1]

Patent registration usually takes circa 2 years. The process of IP registration at the Registrar General’s Department are as follows; 

  1. A Patent application is filed with the prescribed fees which must contain: a description, claims, abstract or drawings where applicable;
    1. The application is acknowledged with a filing date and application number;
    1. Power of attorney if applicable; where applicant is a foreigner or foreign entity based outside the jurisdiction;
    1. Formality examination is conducted by the Patent Registry to ensure that all the formal requirements in respect of fees and information required are provided;
    1. A Search and Substantive examination is subsequently conducted for the invention claimed in the application/ request;
    1. The application is refused where it does not meet the patentability requirement as provided by the Patent Act, 2003 (Act 657);
    1. The application is granted where it meets the patentability requirement in accordance with the Patent Act;
    1. The application is published in the Industrial and Commercial Bulletin;
    1. A certificate is issued for the patent; and
    1. In order to maintain the patent or patent application, an annual fee shall be paid in advance to the Registrar for each year, starting one year after the filling date of the application.

Trademark

Registrable Marks in Ghana

Any sign or combination of signs capable of distinguishing the goods or services of one undertaking from the goods or services of other undertakings including words such as personal names, letters, numerals and figurative element. Both collective and service marks are registrable in Ghana.

The following marks are not registrable in Ghana; 

  • trade names;
  • marks contrary to public order or morality;
  •  marks likely to mislead the public or trade circles regarding geographical origin, the nature or the characteristics of the goods or services;
  • marks which are identical to or an imitation of state emblems, flags, etc. (without consent); or
  • marks conflicting with prior rights for same goods or services or closely related goods or services or marks so resembling such marks as to be likely to deceive or cause confusion.

Registration

The following Information and Documentation must be submitted in a trademark registration application;

Applicant’s full name, address and nationality;

  • The full name and address of authorised attorney
  • The full name and address of an addressee for documents to be served (usually same as the address of the attorney);
  • A representation of the mark;
  • The class of goods and services and its description;
  • If priority is claimed, the number, date and country of the mark on which the priority is based; and
  • Disclaimer as to the exclusive use where necessary.

In the case of marks not written in English, the application must include the mark’s translation in English. 

The following documents are required for registration;

  1. Power of attorney;
    1. The logo or mark to be registered;
      1. The international class of goods and services; and 
      1. Applicant’s name and address.

The trademark registration formally comes into effect when the Trademark Registrar registers the trademark, publish a reference to the registration and issues the applicant with a certificate of registration. However, the applicant’s trademark is protected from the date of filing of the application. This registration covers only Ghana.

Timeline for registration

It takes about two years for trademarks to be registered in Ghana.

Protection

The term of protection for a trademark in Ghana is ten years.

Note: 

Electronic filing is not available for trademarks applications in Ghana.

The registration of a trademark may be renewed for consecutive periods of ten years upon payment of the fee prescribed for renewal.  A grace period of six months is allowed for the late payment of the renewal fee upon payment of the prescribed surcharge.

Regulatory framework

Sector- specific legislation that impacts data protection in Ghana is as follows:

  1. Electronic Transactions Act 2008, (Act 772)
  2. Electronic communications Act of Ghana, 2008 (Act 775) as amended by the Electronic communications (Amendment) (Act 786)
  3. Electronics communications Regulations, 2011 (L.I 1991)
  4. Unsolicited Electronics Communications Code of Conduct UEC (2016)
  5. Banks and Specialized deposit taking Institutions Act, 2016 (Act 930)
  6. Payment Systems and Services Act, 2019 (Act 987).

There are some general regulations that are likely to apply to a large number of tech companies.

Electronic Transactions & Consumer Protection – There is an Electronic Transactions Act 2008 Act 772, which generally regulates all electronic transactions and provides for the protection of consumers in relation to electronic transactions.

Electronic Communications/Broadcasting – This area is regulated in accordance with the Electronic Communications Act2008, Act 775. It deals with the use of the electro-magnetic spectrum among others.

Financial Technology (Fintech)/ Payment Processing – The law regulating payment processing is the Payment Systems and Services Act, 2019 Act 987, the act regulates all things payment processing and all players require a license to operate in this sector. There are different licenses for E Money Issuers, Money Transfer Operators and Payment Service Providers (split into enhanced, medium and standard). The Central Bank of Ghana also has some Cyber Security Policies and Guidelines, there are AML and CFT laws and guidelines also. Note that all electronic payment processes must be bank based.

Insurance and Gaming – These are regulated by the general laws on gaming and insurance. Note that for tech companies, all insurance must be underwritten by a licensed insurance company.


Waiver & Fiscal incentives for tech start-ups 

For fintech start up that only creates a payment platform, a minimum capital requirement for a license to operate is waived and players are able to obtain a standard license. Payment processing would then be performed through a fin tech that has acquired an enhanced license.


[1] Patent Act, 2003 (Act 657), Sec. 1

Data Protection

There is a Data Protection Act, 2012 (Act 843) in Ghana, regulating the control and processing of data which applies not only to entities that collect and process data, but also to third parties such as developers who provide platforms that may come into contact with data of consumers.

The Data Protection Act, 2012 (Act 843) sets out the 8 data principles under Section 17 as follows:

  • Accountability,
  • Lawfulness of Processing,
  • Specification of Purpose,
  • Compatibility of Further Processing with Purpose Of 
    Collection,
  • Quality of Information,
  • Openness,
  • Data Security Safeguards, and,
  • Data Subject Participation

Scope

Act 843 protects the privacy of individuals and applies to personal data. Personal data is broadly defined to mean “data about an individual who can be identified:

  • from the data; or  
  • from the data or other information in the possession of, or likely to come into the possession of the data controller”

Special Personal data:

Under Section 37 processing of personal data is prohibited when it relates to a child who is under parental control, religious, philosophical beliefs, ethnic origin, race, trade union membership, political opinions, health, sexual life or criminal behavior of the data subject. 

This is regarded as Special Personal data.

A Data controller may only process special personal data in accordance with the Act where the processing is necessary, or the data subject consents to the processing. The processing of special personal data is necessary in this case where it is for the exercise or performance of a right or an obligation conferred or imposed by law on an employer.

Act 834 applies to data controllers in relation to data where:

a) the data controller is established in Ghana and the data is processed in Ghana;

b) the data controller is not established in Ghana but uses equipment or a data processor carrying on business in Ghana to process the data; or

c) the processing is in respect of information which originates partly or wholly from Ghana

Key Points 

1. Consent – The basic rule under section 20 of Act 843 is that the data controller cannot process the personal data of the data subject without the prior consent of the data subject. There is no prescribed form of consent.

The exception to obtaining consent includes where processing of the personal data is necessary for a contract to which the data subject is a party, authorized by the required law, necessary for the proper performance of a statutory duty, necessary to pursue the legitimate interest of the data controller or a third party to whom the data is supplied.

2. Security – Under Section 28 of Act 843 the data controller must take appropriate reasonable, technical and organizational measures to prevent loss or damage or unauthorized destruction or unlawful access or authorized processing of personal data.

The data controller is also required to take reasonable measures to identify and forestall any reasonably foreseeable risks and ensure that any safeguards put in place are effectively implemented and updated continually.

Further, the data controller must observe the generally acceptable information security practices and procedures.

Dispute Resolution

Litigation, ADR methods and enforcement of foreign judgments and arbitral awards. 

Disputes arising out of commercial transaction can be settled either by recourse to litigation, arbitration, mediation, and other alternative dispute resolution methods. 

Litigation 

The main dispute resolution mechanism for resolving large commercial disputes in Ghana is litigation. The courts, under the Courts Act 1993 (Act 459) and the Alternative Dispute Resolution Act 2010 (Act 798) (ADR Act), can propose amicable settlement of disputes among litigants and this has been widely received particularly by parties to large commercial disputes. Arbitration is mostly preferred for resolving large commercial disputes. It is mainly inquisitorial and the parties at the arbitration management conference must agree on the laws, rules of evidence and the burden of proof that will apply to the proceedings.

Court Structure

The Judicial System is structured into the Lower Courts (which comprise the Circuit Courts and the District Courts) and the Superior Courts (which consist of the High Court, the Court of Appeal and the Supreme Court).

Large commercial disputes are usually commenced in the Commercial Division of the High Court. This court has jurisdiction over claims exceeding GHC25,000. There are no separate courts handling different branches of commercial disputes within the commercial court. Its jurisdiction covers all commercial disputes such as those related to oil and gas, insurance, banking, business agency, intellectual property rights, tax, commercial fraud, applications under the Companies Act of Ghana 2019 (Act 992) and any other claims of a commercial nature. However, land, labor and finance matters are heard by specialized courts created to handle those disputes.

Funding

The parties to the litigation usually fund the litigation. It is possible for a party to take a loan to pay for litigation proceedings. However, third party funding is unknown in Ghana.

Insurance

Insurance is not available for litigation costs

Court Proceedings

Court proceedings are public and held in open court with the exception of divorce petitions and juvenile matters, which are held in private (in camera). In addition to the above, the courts can make an order for the hearing of some cases in private when such cases border public morality, public safety or public order.

Foreign Lawyers

Foreign lawyers cannot conduct cases in the Commercial Division of the High Court unless they have been called to the Ghana Bar.

ADR Laws and Processes

The main ADR methods used to settle large commercial disputes in Ghana are arbitration and mediation. ADR is still a developing area in Ghana, so the proportion of disputes that are settled through ADR is unknown. The ADR Act 2010 ACt 798 regulates arbitration and mediation in Ghana. The Act also contains ethical provisions on ADR and sample arbitration clauses.

Under the ADR Act, any settlement reached through mediation and any arbitral award can be enforced in the same manner as a judgment of the court. An arbitral award cannot be appealed against and can only be set aside under strict circumstances.

Mediation is voluntary. However, where a party frustrates the mediation process, this can influence the court in its final judgment in terms of costs, although there are no specific sanctions.

The First Schedule to the ADR Act incorporates the UN Convention on the Recognition and Enforcement of Foreign Arbitral Awards 1958 (New York Convention).

The Alternative Dispute Resolution Act 2010 (Act 798) gives parties to an arbitration agreement autonomy to determine rules and procedure. However, there are a few mandatory provisions:

  • Section 2(3) of Act 798 requires that an arbitration agreement be in writing. 
  • Section 3(1) of Act 798 ensures that an arbitration agreement that forms or is intended to form part of another agreement, is not regarded as invalid, non-existent or ineffective because that other agreement is invalid, did not come into existence or has become ineffective. The arbitration agreement for this purpose is treated as a distinct agreement.

Enforcement

The Courts Act 1993 (Act 459) provides that only the President of Ghana by instrument under his hand can specify countries whose judgments can be enforced in Ghana on the basis of reciprocity. In 1993, the President of Ghana passed the Foreign Judgments and Maintenance Orders (Reciprocal Enforcement Instrument) 1993 LI 1575 stating that the following countries and their courts have reciprocity of enforcement of judgments:

  • Brazil: Supreme Federal Court, Federal Court of Appeal and State High Court. 
  • France: Court of Cassation (Cour De Cassation) and Courts of Appeal (Cours D’Appel).
  • Israel: Supreme Court.
  • Italy: Court of Appeal (Corte D’Appello) and Court of Cassation (Corte Di Cassazione). 
  • Japan: Supreme Court of Japan. 
  • Lebanon: Court of Appeal and High Court. 
  • Senegal: Supreme Court (Cour Suprême) and the Courts of Appeal (Cours D’Appel). 
  • Spain: Supreme Court (Tribunal Supremo), Provincial Courts (Audiencia Territorial), first instance judges (Jueces de Primera Instancia) and courts of instance (Juzgados de Instancia). 
  • United Arab Emirates: Court of Cassation and Court of Appeal.
  • UK: High Court of England, High Court of Northern Ireland and the Court of Session in Scotland

To be enforceable in the High Court of Ghana, a foreign judgment of any of the above jurisdictions must be a judgment of the superior courts of that country and must be final and conclusive between the parties. Additionally, the country must have a reciprocal arrangement with Ghana. There must also be a sum of money payable under the judgment, not being a sum payable for taxes or other charges of a similar nature or for a fine or other penalty.

A fresh action must be instituted for judgments of countries that do not have reciprocity.

A judgment will not be registered if, at the date of the application, it has been wholly satisfied or it could not have been enforced by execution in the country of the original court.

The High Court can enforce a foreign arbitral award if it is satisfied that all of the following apply:

  • The award was made by a competent authority under the laws of the country in which the award was made.
  • A reciprocal arrangement exists between the Republic of Ghana and the country in which the award was made.
  • The award was made under the Convention on the Recognition and Enforcement of Foreign Arbitral Awards 1958 (New York Convention) or under any other international convention on arbitration ratified by the Ghanaian parliament.
  • There is no appeal pending against the award in any court under the law applicable to the arbitration.

(Section 59, Alternative Dispute Resolution Act 2010 (Act 798).

The party seeking to enforce the award must produce to the court the original award or an authenticated copy. It must also produce the agreement under which the agreement was made or an authenticated copy. If the award is not in English, the applicant must produce a true translation of that document in English.

The High court will not enforce a foreign award if:

  • The award has been annulled in the country in which it was made.
  • The party against whom the award is made was not given sufficient notice to present its case.
  • A party lacking legal capacity was not properly represented.
  • The award does not deal with issues submitted to arbitration.
  • The award contains a decision beyond the scope of the matter submitted to arbitration.

The High Court can enforce a foreign arbitral award if it is satisfied that all of the following apply:

  • The award was made by a competent authority under the laws of the country in which the award was made.
  • A reciprocal arrangement exists between the Republic of Ghana and the country in which the award was made.
  • The award was made under the Convention on the Recognition and Enforcement of Foreign Arbitral Awards 1958 (New York Convention) or under any other international convention on arbitration ratified by the Ghanaian parliament.
  • There is no appeal pending against the award in any court under the law applicable to the arbitration.

(Section 59, Alternative Dispute Resolution Act 2010 (Act 798).)

The party seeking to enforce the award must produce to the court the original award or an authenticated copy. It must also produce the agreement under which the agreement was made or an authenticated copy. If the award is not in English, the applicant must produce a true translation of that document in English.

The court will not enforce a foreign award if:

  • The award has been annulled in the country in which it was made.
  • The party against whom the award is made was not given sufficient notice to present its case.
  • A party lacking legal capacity was not properly represented.
  • The award does not deal with issues submitted to arbitration.
  • The award contains a decision beyond the scope of the matter submitted to arbitration.

Awards from the UK and US can be enforced in Ghana.

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