Dr. Abdallah Ali-Nakyea

Senior Lecturer

Contact

Email: 
aali-nakyea@ug.edu.gh

Dr. Abdallah Ali-Nakyea is a reputable lawyer and a Senior Lecturer at the University of Ghana School of Law, as well as other reputable universities across the country. He has over 27 years of extensive experience in Consultancy, Taxation, Accounting and Auditing, and has published widely across these areas.

 

CREDENTIALS
  • PhD (Tax Policy) – University of Pretoria, Pretoria, South Africa
  • Qualifying Certificate for the Practice of Law (QCL) – Ghana School of Law, Accra
  • Post First Degree LLB- University of Ghana, Legon, Accra
  • MPhil (Economics) – University of Ghana, Legon, Accra
  • BA (Economics with Philosophy) - University of Ghana, Legon, Accra`

 

AREAS OF EXPERTISE
  • Law of Taxation
  • Fiscal Dimensions of Oil & Gas Law
  • Natural Resources Law
  • Company Law
  • International Investment Law
  • International Trade Law
  • Law of Contract
  • Administrative Law
  • Commercial law
 
MEMBERSHIP OF ORGANISATIONS
  • Fellow of The Chartered Institute of Taxation (Ghana) (FCIT)
  • Member of The Institute of Chartered Accountants (Ghana) (CA(GH))
  • Member of The South African Institute of Tax Professionals (MTP(SA))
  • Member of the Ghana Bar Association

 

PUBLICATIONS

Refereed Journal Articles

  1. Ali-Nakyea, A., Amoh, J. K., and Mohammed, N. A. “Are Sub-Saharan African Countries Losing it on Oil and Gas Revenue Management Too? Evidence from Ghana.” (2019) 9:2 International Journal of Energy Economics and Policy, 89-97. https://doi.org/10.32479/ijeep.7285.
  2. Ali-Nakyea, A. and Amoh, J. K. “Have the generous tax incentives in the natural resource sector been commensurate with FDI flows? A critical analysis from an emerging economy.” (2018) 10: ¾ International Journal of Critical Accounting, 257–273. DOI: 10.1504/IJCA.2018.093064.
  3. Amoh, J. K. and Ali-Nakyea, A. “Does Corruption cause tax evasion? Evidence from an emerging economy”. (2018) 22:2 International Journal of Money Laundering Control, 217-232. DOI: 10.1108/JMLC-01-2018-0001.
  4. Addo, B. E., Salia, H. and Ali-Nakyea, A. “Transfer Pricing Abuse: The Ghanaian Perspective and the Role of the Accountant in Tax Compliance. (2017) 5:2 International Journal of Accounting and Taxation, 1-9. (The American Research Institute for Policy Development).
  5.  Ali-Nakyea, A. and Demitia, W. K. O. “Ghana – Stemming the Tide of Transfer Pricing: A Critical Evaluation of the Efficacy of Ghana’s Transfer Pricing Rules on Services”. (2016) 23:2 International Transfer Pricing Journal, 152-16 (IBFD).
  6. Ali-Nakyea, A. and Demitia, W. K. O. “The Need for a Substantial Presence Test in Ghana”, (2016) 81:2 Tax Notes International Journal, 175 – 179.
  7. Heggmair, M., Boehlke, N. and Ali-Nakyea, A. “International Transfer Pricing in Developing Countries: Ghana Rising”, (2013) 20:6 International Transfer Pricing Journal, 395-399 (IBFD).
  8.  Amponsah, E. B., Enahoro, J. A., and Ali-Nakyea, A. “Issues of Taxation in the Oil and Gas Sector in Selected Countries: Lessons for Ghana”. (2012) 5:2 International Business and Management, 167-174. (CSCanada ISSN 1923-841X [Print]; ISSN 1923-8428 [Online]).
  9. Ali-Nakyea, A. “Allowable Tax Deductions and Social Responsibility of Corporate Bodies: Donations, Sponsorships and Contributions”. (2008) 2:10 The New Legon Observer.

 

Refereed Book Chapters

  1. Franzsen, R., Ali-Nakyea, A. and Tommy, A. “Simplifying Recurrent Property Taxes in Africa” in C. Evans, Franzsen, R. and Stack, E. (eds.) Tax Simplification: An African Perspective. (Pretoria University Law Press (PULP), 2019). 178-203. ISBN: 978-1-920538-96-5
  2.  Ali-Nakyea, A. “Overview of Indirect Tax in Ghana, Liberia and Sierra Leone” in Sanni, A. and Elebiju, A. (eds.) Indirect Taxes in Nigeria. (Chartered Institute of Taxation of Nigeria, 2014). 288-307. ISBN 978-978-941-649-3

 

Published Books
  1. Kunbuor, B., Ali-Nakyea, A. and Demitia, W. K. O. “Law of Taxation in Ghana”. (Fourth Edition). (Type Company Limited, Accra, Ghana, 2017). ISBN 978-9988-2-6315-7
  2. Kunbuor, B. and Ali-Nakyea, A. “Law of Taxation in Ghana”. (Third Edition). (Black Mask Limited, Accra, Ghana, 2014). ISBN 978 9988 8329 7-4.
  3.  Ali-Nakyea, A. “Taxation in Ghana: Principles, Practice and Planning”. (Third Edition). (Black Mask Publishers, Accra, Ghana, 2014). ISBN: 978-9964-960-20-8.
  4.  Ali-Nakyea, A. “Taxation in Ghana: Principles, Practice and Planning”. (Second Edition). (Black Mask Publishers, Accra, Ghana, 2008) ISBN 13:978-9964-960-20-8.
  5.  Ali-Nakyea, A. “Taxation in Ghana: Principles, Practice and Planning (First Edition). (Black Mask Publishers, Accra, Ghana, 2006). ISBN 13:978-9964-960-20-8.
  6. Ali-Nakyea, A. and Addo, S. “Public Sector Economics and Finance”. (First Edition, 2007), (Revised Edition, 2009). ISBN 978-9988-8385-2-2. (Black Mask Publishers, Accra, Ghana).
  7. Ali-Nakyea, A. “Preparing Tax Computations and Returns” for the Accounting Technicians Scheme West Africa (ATSW/A) of the Association of Accountancy Bodies in West Africa (ABWA), 2006.