Godfred Dame deserves credit for Ghana’s Tullow arbitration victory – Yaw Boamah

New Patriotic Party (NPP) Member of Parliament for Okaikwei Central Patrick Yaw Boamah has credited former Attorney-General Godfred Yeboah Dame with playing a significant role in Ghana’s legal defence in the US$393 million tax arbitration brought by Tullow Ghana Limited.

Boamah, responding to Finance Minister Cassiel Ato Forson’s announcement of Ghana’s victory, said much of the legal groundwork for the case was laid under Dame’s tenure as Attorney-General.

These procedural steps demonstrate the extensive work undertaken before the change of government

He said the arbitration, which began in February 2023, involved a series of key procedural steps undertaken before the change of government in 2025.

According to Boamah, Ghana filed its response and counterclaim in April 2023, nominated its arbitrator and challenged Tullow’s initial nominee.

The ICC subsequently upheld Ghana’s objection to the arbitrator, prompting Tullow to nominate a replacement, he said.

Boamah also highlighted Mr Dame’s appointment in May 2023 of Washington-based law firm Foley Hoag LLP to represent Ghana in the arbitration.

He said further major steps included Tullow’s filing of its Statement of Claim in May 2024 and Ghana’s Statement of Defence in September 2024, supported by witness statements from four factual and legal witnesses.

Tullow filed its reply in January 2025, setting the stage for the substantive hearing, Mr Boamah said.

“These procedural steps demonstrate the extensive work undertaken before the change of government,” he said, arguing that the contribution of the previous administration should be recognised.

The ICC tribunal subsequently dismissed Tullow’s claims and upheld the Ghana Revenue Authority’s US$393.09 million tax assessment relating to business interruption insurance proceeds.

Mr Boamah said the outcome vindicated the legal strategy pursued during Mr Dame’s tenure.

“As a nation, we should give credit where it is due,” he said.

He also disclosed that after the NDC government assumed office in June 2025, Ghana and Tullow entered into discussions aimed at settling the tax dispute alongside a separate insurance-related arbitration.

Boamah alleged that proposed terms would have required Ghana to accept about US$150 million to settle the two tax claims.

He further claimed that lawyers within the Ministry of Finance intervened before the proposed settlement could be signed by the finance minister.

Boamah praised the civil servants involved, saying their intervention prevented the proposed settlement from being concluded.

The Finance Ministry has confirmed that the government engaged Tullow before the tribunal issued its award in an effort to resolve outstanding tax matters amicably.

The ministry said discussions would continue on both the matter decided by the tribunal and a separate proceeding involving the disallowance of loan-interest deductions.

Boamah’s intervention has therefore shifted attention to the contribution of the previous administration, particularly Gofred Dame’s role, in preparing Ghana’s case before the arbitration reached its conclusion.