By Ishmeal 
Thirteen lawyers from Ghana and international law firm Foley Hoag played key roles in Ghana’s successful defence in a tax arbitration case involving Tullow Ghana Limited.
The International Chamber of Commerce (ICC) tribunal dismissed all of Tullow’s claims and upheld the Ghana Revenue Authority’s tax assessment of more than US$393 million, including a 100 per cent penalty.
The dispute concerned Tullow’s income tax liability for the 2016 to 2019 tax years. The case involved proceeds the company received from business interruption insurance.
Ghana’s legal team was led by Attorney-General Dominic Akuritinga Ayine and Deputy Attorney-General Justice Srem-Sai.
The team also included Solicitor-General Helen Akpene Awo Ziwu and state attorneys Anna Pearl Akiwumi Siriboe, Grace Oppong Dolphy and Adwoa Obenewah Amoah. The Ghana Revenue Authority also worked with the legal team in defending the assessment.
On the international side, Foley Hoag’s team was led by partner Tafadzwa Pasipanodya. The team included Nicholas Renzler, Nour Nicolas, Sun Young Hwang, Jago Chanter and Bojana Bilankov, while Peter Shults of Shults Law Firm served as co-counsel.
The tribunal upheld the GRA’s assessment and penalty and rejected Tullow’s challenge concerning the time limits for assessing the 2016 and 2017 tax years.
It also ruled that the GRA’s enforcement proceedings in January 2023 did not breach the relevant provisions of the Deepwater Tano Petroleum Agreement.
The ruling marks a significant development in the long-running tax dispute and highlights the legal teams involved in Ghana’s defence of the tax assessment.
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