Corporate

Types of Directors (4): Persons not duly appointed as directors
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I know. I know. I know during the last publication I said the previous publication was the last in a series of articles looking at the types of directors. But look at what we have here: the fourth instalment. So brace yourselves...
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Types of directors (3): Shadow, Substitute and Alternate directors
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This is the last instalment of our look into the various types of directors recognised under Ghanaian law. Previous articles have touched on the executive and non-executive director, as well as the managing director. This final instalment considers the position...
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Types of Directors (2): The Managing Director
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In the previous article, I looked the executive and the non-executive director; and their role and liabilities as well. The general take away from that piece is that even though the executive director was involved in the day to day...
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Types of Directors (1)– Executive and Non-Executive Directors
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Types of Directors (1)– Executive and Non-Executive Directors   If you have been following this column, you would have realised that we have been focusing on the directors for sometime now. In the coming weeks, we will look at the...
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Directors Accountability (2)
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Disqualification of directors (2) This series has been focusing on the provisions contained in the companies act for restraining fraudulent person from acting as directors. We have previously considered the positions of persons convicted of an offence involving fraud or...
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Directors Accountability (1)
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Directors Accountability (1)   Last week, we looked at the “somewhat” controversial Section 177(1)(c) of the Companies’ Act, 2019 (Act 992) which deals with the disqualification of a person as a director for offences that the persons has been convicted...
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Disqualification of Directors Culpable of Criminal Offences – Whether Convicted or Not!
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Disqualification of Directors Culpable of Criminal offences – Whether Convicted or Not! The Companies Act, 2019 (Act 992), amongst others, seeks to create a robust regime for regulating the appointment and conduct of directors. It can be said, for instance,...
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Director’s Liability in Insolvency, Receivership and Corporate Collapse
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Director’s Liability in Insolvency, Receivership and Corporate Collapse In recent times, Ghanaians have regrettably seen huge corporate institutions (particularly those within the Banking Sector) suddenly become the subject of receivership or liquidation. The irony is that these troubled corporate institutions...
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Double Tax Treaties
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Double Tax Treaties Do you live in one country and work in another? Do you have investments in any country other than Ghana or earn rental income or investment income from abroad? Are you paying tax twice on the income...
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Companies Bid Farewell to Business Restrictions
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Companies Bid Farewell to Business Restrictions If you have incorporated a company before, I am sure you still have memories of that part of the application form requiring you to list the kind of businesses that your company intends to...
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