The Ghana Revenue Authority has published copies of certain Acts containing measures of the 2023 Budget, including the Income Tax (Amendment) Act 2023 (Act 1094), the Growth and Sustainability Levy Act 2023 (Act 1095), and the Ghana Revenue Authority (Amendment) Act 2023 (Act 1096), which were assented (enacted) by the president and published in the Official Gazette on 3 April 2023. In addition to the measures previously reported, one important change is in regard to the determination of persons in a controlled relationship. This includes the replacement of Section 128 (persons in a controlled relationship) of the Income Tax Act,...