Dr. Abdallah Ali-Nakyea

Senior Lecturer

Contact

Email: 
aali-nakyea@ug.edu.gh

Dr. Abdallah Ali-Nakyea is a Senior Lecturer at the University of Ghana School of Law where he teaches the Law of Taxation, Commercial Law, and Administrative Law (LLB Programme) and Fiscal Dimensions of Oil & Gas, Tax Policy, Accounting & Public Finance, Functional Law and Comparative Institutions of Government and Administration (LLM Programme) at the School of Law, University of Ghana, Legon. He also teaches Taxation (B. Sc. Administration programme) and Taxes and Business Strategy (MSc Accounting and Finance programme), as well as Hospitality and Tourism Law and Ethics (MSc in Hospitality and Tourism Management programme) at the University of Ghana Business School (UGBS), University of Ghana, Legon. He was a Part-Time Lecturer in the Law of Taxation as well as Legal Accountancy at the Ghana School of Law. He was also an Adjunct Lecturer at the Ghana Institute of Management and Public Administration (GIMPA), where he lectured in Public Sector Economics and Finance on the Public Sector Management Training Programme (PSMTP) at the School of Governance as well as Economic Policy (handling Policy Training Workshop) on the MSc Policy Economics programme at the School of Liberal Arts and Social Sciences (SOLASS).
 He is an Extraordinary Lecturer, at the Department of Economics (African Tax Institute), Faculty of Economic and Management Sciences, University of Pretoria, Pretoria, South Africa.

He is a Director of Ali-Nakyea & Associates, a firm of Tax Attorneys, Solicitors, Consultants and Notaries Public in Accra.

Dr. Ali-Nakyea has over thirty-one (31) years working experience in Taxation, Financial Management Reviews and Investigations, fifteen (15) years of which includes legal practice and twenty years (20) of lecturing. He was an Assistant Tax Manager in Coopers & Lybrand (now PricewaterhouseCoopers, (PwC)) where he handled financial management reviews & investigations, the tax affairs of the firm’s clients as well as being a Resource Person on Taxation courses and seminars organized by the Management Consultancy Unit of the firm. He was also a Senior Tax Consultant with the Tax & Corporate Advisory Services Department of KPMG.
He has also worked as the Group Chief Accountant of BCM Ghana Limited as well as BCM International Limited, both mining contracting firms, managing the accounting system, tax affairs and finances of the company’s operations in Ghana, Mali, Tanzania and Guinea.
He also worked as the Tax Policy Advisor to the deputy minister for Revenue at the Ministry of Finance in Monrovia, Liberia. He has been a Resource Person for the Parliamentary Centre, Canada, as well as the Natural Resource Governance Institute (NRGI) for the training of Parliamentarians and Parliamentary Staff of Ghana, Kenya, Uganda, Tanzania and Zambia in Natural Resource Taxation as well as Petroleum Revenue Management. He has also been a Resource Person for the German Technical Co-operation (GIZ) for the training of Staff of the Ghana Revenue Authority. He has also been a Resource Person for the Federal Inland Revenue Service (FIRS) of Nigeria for the training of Management Staff of FIRS under the auspices of the World Bank. He has also been a Researcher for the African Tax Administrators’ Forum (ATAF) as well as the ECOWAS Commission on taxation, tax incentives and tax policies in the West Africa Region. He has also been a Consultant on Tax Expenditure Reporting for the Liberia Revenue Authority (LRA) under the Open Society Initiative for West Africa (OSIWA).
Dr. Ali-Nakyea was a member of the Team of Experts for ECOWAS Commission, Abuja in researching into and advising on tax expenditure reporting and monitoring, culminating into the ECOWAS Directive C/DIR.4/07/23 of July 2023. He was also a member of the Team of Experts for the Nigerian Institute of Advanced Legal Studies (NIALS) and Pan African, Strategic and Research Group (PANAFSTRAG) reviewing the African Union Constitutive Act for the African Union (AU), from 2022 to 2023.

Dr. Ali-Nakyea holds a PhD in Tax Policy from the University of Pretoria, a Master of Philosophy Degree in Economics, a Bachelor of Arts (Hons) Degree in Economics with Philosophy, as well as a Post-First-Degree Bachelor of Law (LLB), all from the University of Ghana, Legon. He is also a Barrister at Law (BL) and a Member of the Ghana Bar Association. He is a Fellow of the Chartered Institute of Taxation (Ghana) (FCIT) and also a Fellow of the Institute of Chartered Accountants (Ghana) (CA)). He is a Member of the Institute of Internal Auditors (Ghana) (MIIA). He is also a Master Tax Professional (MTP) of the South African Institute of Tax Professionals (SAIT). He also possesses a Diploma in Business Studies (Accounting Option) from Kumasi Polytechnic (now Kumasi Technical University).
Dr. Ali-Nakyea is the author of the book "Taxation in Ghana: Principles, Practice & Planning"; as well as the book "An Examination of Oil and Gas Taxation and Revenue Management in Ghana"; and a co-author with Dr. Benjamin Kunbuor and William Kofi Owusu Demitia of the book Law of “Taxation in Ghana”. He is also a co-author with Samuel Addo of the book “Public Sector Economics and Finance”.

 

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

 

MEMBERSHIP OF ORGANISATIONS
  • Fellow of The Chartered Institute of Taxation (Ghana) (FCIT)
  • Fellow of The Institute of Chartered Accountants (Ghana) (FCA)
  • Member of The South African Institute of Tax Professionals (MTP(SA))
  • Member of the Ghana Bar Association
  • Member of the Institute of Internal Auditors
  • Notary Public

 

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

 

PUBLICATIONS

Refereed Journal Articles

1.    Ali-Nakyea, A. and Alua, J. A. (2023). “Effective Dispute Resolution for Fixing Ghana’s Ailing Tax System”. Tax Notes International. 111(9) pp. 1089-1095.

2.    Ali-Nakyea, A. and Alua, J. A. (2023). Digital Taxation in Ghana: Putting the Cart before the Horse. Tax Notes International. 110(6) pp. 6 – 13.

3.    Ali-Nakyea, A. (2023). “Ensuring Increased Revenue for Accelerated National Development: The Role of the Lawyer”. NJBL (2022-2023) 5.  

4.    Luki, B. N., Ali-Nakyea, A., Salia, H., & Mahama, M. (2023). “The Impact of Oil and Gas Extraction in Sub-Saharan Africa: Evidence from Ghana”. Academic Journal of Interdisciplinary Studies, 12(2) pp. 282-298.  https://doi.org/10.36941/ajis-2023-0049.

5.    Salia, H., Luki, B. N., Ali-Nakyea, A. and Asiedu, E. (2023). “Concession (License) and the Production Sharing Agreement: Lessons for the way forward in achieving balanced benefits to host countries and investors in the petroleum sector.” International Journal of Science and Research. 12(12), pp. 1278 -1286 https://www.ijsr.net/getabstract.php?paperid=SR231208111914

6.    Ali-Nakyea, A., Amoh, J. K., and Mohammed, N. A. (2019). “Are Sub-Saharan African Countries Losing it on Oil and Gas Revenue Management Too? Evidence from Ghana.” 9(2) International Journal of Energy Economics and Policy, 89-97. https://doi.org/10.32479/ijeep.7285.

7.    Ali-Nakyea, A. and Amoh, J. K. (2018). “Have the generous tax incentives in the natural resource sector been commensurate with FDI flows? A critical analysis from an emerging economy.” 10(3/4) International Journal of Critical Accounting, 257–273. DOI: 10.1504/IJCA.2018.093064.

8.    Amoh, J. K. and Ali-Nakyea, A. (2018). “Does Corruption cause tax evasion? Evidence from an emerging economy”. 22(2) International Journal of Money Laundering Control, 217-232. DOI: 10.1108/JMLC-01-2018-0001.

9.    Addo, B. E., Salia, H. and Ali-Nakyea, A. (2017). “Transfer Pricing Abuse: The Ghanaian Perspective and the Role of the Accountant in Tax Compliance, 5(2) International Journal of Accounting and Taxation, 1-9. (The American Research Institute for Policy Development).

10.    Ali-Nakyea, A. and Demitia, W. K. O. (2016). “Ghana – Stemming the Tide of Transfer Pricing: A Critical Evaluation of the Efficacy of Ghana’s Transfer Pricing Rules on Services”, 23(2) International Transfer Pricing Journal, 152-16 (IBFD).

11.    Ali-Nakyea, A. and Demitia, W. K. O. (2016). “The Need for a Substantial Presence Test in Ghana”, 81(2) Tax Notes International Journal, 175 – 179.

12.    Heggmair, M., Boehlke, N. and Ali-Nakyea, A. (2013). “International Transfer Pricing in Developing Countries: Ghana Rising”, 20(6) International Transfer Pricing Journal, 395-399 (IBFD).

13.    Amponsah, E. B., Enahoro, J. A., and Ali-Nakyea, A. (2012). “Issues of Taxation in the Oil and Gas Sector in Selected Countries: Lessons for Ghana”. 5(2) International Business and Management, 167-174. (CSCanada ISSN 1923-841X [Print]; ISSN 1923-8428 [Online]).

14.    Ali-Nakyea, A. (2008). “Allowable Tax Deductions and Social Responsibility of Corporate Bodies: Donations, Sponsorships and Contributions”. 2(10) The New Legon Observer.

 

Refereed Book Chapters

15.    Amidu, M, Ali-Nakyea, A., and Abor, J. A. (2024). “Introduction: An Overview of Management and Tax Policy of Natural Resources”. In M. Amidu, A. Ali-Nakyea & J.Y. Abor (Eds.), Taxation and Management of Natural Resources in Africa. Springer pages 3-14

16.    Ali-Nakyea, A., and Mohammed, N. A. (2024). “Resource Rent and Capital Gains Taxes in Africa”. In M. Amidu, A. Ali-Nakyea & J.Y. Abor (Eds.), Taxation and Management of Natural Resources in Africa. Springer pages 133-152

17.     Ali-Nakyea, A., and Mohammed, N. A. (2024). “Taxation of Oil and Gas Revenue in African Countries”. In M. Amidu, A. Ali-Nakyea & J.Y. Abor (Eds.), Taxation and Management of Natural Resources in Africa. Springer pages 153-174

18.    Ali-Nakyea, A., Atuguba, R. A., Saibu, O. M., and Mohammed, N. A. (2023). “Legal, Regulatory and Fiscal Arrangements in the Oil and Gas Industry in Emerging and Developing Countries”. In Y.A Joshua, A Karimu & R Brännlund (Eds.), The Economics of the Global Oil and Gas Industry: Emerging Markets and Developing Economies pages 43-57.

19.    Acheampong, T., & Ali-Nakyea, A. (2022). “Competitiveness of Ghana’s Upstream Petroleum Fiscal Regime: Fit for Purpose?” In T Acheampong & T.K Stephens (Eds.). Petroleum Resource Management in Africa: lessons from Ten Years of Oil and Gas Production in Ghana (eBook). Palgrave, Macmillan pages 157-205.

20.    Franzsen, R., Ali-Nakyea, A. and Tommy, A. (2019). “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). 178-203. ISBN: 978-1-920538-96-5

21.    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

22.    Ali-Nakyea, A. (2023). An Examination of Oil and Gas Taxation and Revenue Management in Ghana. (Galda Publishing, Germany). ISBN. 9783962033040, 3962033041

23.    Kunbuor, B., Ali-Nakyea, A. & Demitia, W.K.O.  (2022). Law of Taxation in Ghana (5th ed.). Type Company Limited, Accra, Ghana. ISBN 978- 9988-3-3495-6.

24.    Kunbuor, B., Ali-Nakyea, A. and Demitia, W. K. O. (2017). “Law of Taxation in Ghana”. (Fourth Edition). (Type Company Limited, Accra, Ghana). ISBN 978-9988-2-6315-7

25.    Kunbuor, B. and Ali-Nakyea, A. (2014). “Law of Taxation in Ghana”. (Third Edition). (Black Mask Limited, Accra, Ghana). ISBN 978 9988 8329 7-4.

26.    Ali-Nakyea, A. (2014). “Taxation in Ghana: Principles, Practice and Planning”. (Third Edition). (Black Mask Publishers, Accra, Ghana). ISBN: 978-9964-960-20-8.

27.    Ali-Nakyea, A. (2008). “Taxation in Ghana: Principles, Practice and Planning”. (Second Edition). (Black Mask Publishers, Accra, Ghana) ISBN 13:978-9964-960-20-8.

28.    Ali-Nakyea, A. (2006). “Taxation in Ghana: Principles, Practice and Planning (First Edition). (Black Mask Publishers, Accra, Ghana). ISBN 13:978-9964-960-20-8.

29.    Ali-Nakyea, A. and Addo, S. (2007). “Public Sector Economics and Finance”. (First Edition, 2007), (Revised Edition, 2009). ISBN 978-9988-8385-2-2. (Black Mask Publishers, Accra, Ghana).

30.    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.

 

Working Paper

31.    Ali-Nakyea, A. (2021) Comparative fiscal regimes of the oil and gas sector in Ghana, the United Kingdom, Norway, Canada and Nigeria. ATI Working Paper. WP/21/02