• Tax

    In collaboration with a leading local accountancy firm, OBG provides an overview of the tax system, including information on corporate, sales and income taxes. Other topics include repatriation of profits, capital movements, investment incentives, Customs duties and free zones.
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Trinidad and Tobago has traditionally generated the majority of its revenue from its once-buoyant oil and gas sector. However, despite recent growth in the manufacturing and non-energy sector, the sharp decline in energy revenue has seen the government struggle with fiscal measures to keep the economy afloat. For example, despite amendments to the Property Tax Act, the...

Chapter | Tax from The Report: Trinidad & Tobago 2020

In conjunction with PwC, this chapter explores the taxation system and Trinidad & Tobago’s...

Trinidad and Tobago is the largest producer of oil and gas in the Caribbean. While there is a need to diversify the economy away from its dependence on hydrocarbons, a number of new discoveries in late 2019 appear set to support a short-term recovery in the energy sector and lend financing to the wider economy.


After more than half a century Ghana passed the Companies Act, 2019 (Act 992), which replaces the Companies Act, 1963 (Act 179). The new act aims to amend and consolidate the law relating to companies, and provide for related matters, among other things. It was preceded by a number of taxation law reforms: the Value-Added Tax Law revision in...


The topic of VAT has dominated the discussion of taxation in recent years, with the most notable conversations occurring in the Gulf. Like the Gulf countries, many territories have their own story of implementing the tax. This analysis outlines the VAT story in Ghana, highlights how the tax has changed over the years and explains the situation...


The Ghana Revenue Authority (GRA) is the government body mandated to collect and assess taxes. It enforces the provisions of the tax acts and serves as the first arbiter between parties in the event of a dispute. The Ministry of Finance and Economic Planning is responsible for overseeing the GRA.

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