Jonathan Abotiwine Alua
Full-time: Law
Jonathan Abotiwine Alua is a Lecturer in the Law and Public Policy Department at Ashesi University. He holds a Master of Laws (LL.M.) in Taxation from Georgetown University Law Center, a Master of Business Administration (MBA) from Trine University, a Bachelor of Laws (LL.B.) from the University of Ghana, and a Bachelor of Science (B.Sc.) in Computer Science and Engineering from the University of Mines and Technology (UMaT). He is qualified to practice law in Ghana and in the State of New York.
Jonathan brings a diverse blend of legal, tax, and business experience to his teaching. Prior to joining Ashesi, he worked as an International Tax Consultant and later Senior International Tax Consultant with Deloitte Tax LLP in the United States, where he advised multinational enterprises on cross-border transactions and international tax compliance matters. He has also practiced with leading law firms in Ghana, advising clients on corporate, commercial, tax, banking, finance, and dispute resolution matters, and representing clients before courts and regulatory agencies. Jonathan previously served as a Graduate Assistant at the University of Ghana, where he worked with the Criminal Law, Taxation, and Contract
Law teaching teams, supporting legal instruction and student learning.
Jonathan’s teaching philosophy is centered on developing critical thinkers who can connect legal doctrine with practical business, policy, and governance challenges. He seeks to create engaging learning environments that encourage analytical reasoning, effective communication, and ethical leadership. His goal is to equip students with the skills and perspective necessary to navigate complex legal and regulatory issues while contributing meaningfully to society. His research interests include tax law and policy, international taxation, corporate and commercial law, tax administration and dispute resolution, digital economy taxation, and law and economic development.
- Legal Writing
- Advanced Legal Writing
- Tax Law and Policy
- International Taxation
- Corporate and Commercial Law
- Tax Administration and Dispute Resolution
- Digital Economy Taxation
- Law and Economic Development
- Nakyea, A. A., & Alua, J. A. (2023). Digital Taxation in Ghana: Putting the Cart Before the Horse. Tax Notes International, 110, 1477–1481.
- Nakyea, A. A., & Alua, J. A. (2023). Effective Dispute Resolution for Fixing Ghana’s Ailing Tax System. Tax Notes International, 111, 1089–1095.
- Alua, J. A. (2022). The E-Levy and Matters Arising: Is Our Outrage Justified or Are We at Our Nagging Best? Business and Financial Times.
- Attorney and Counsellor-at-Law, State of New York
- Qualifying Certificate in Law, Ghana School of Law, Ghana
- Master of Business Administration (MBA), Trine University
- Master of Laws (LL.M.) in Taxation, Georgetown University Law Center
- Bachelor of Laws (LL.B.), University of Ghana
- Bachelor of Science (BSc.) in Computer Science and Engineering, University of Mines and Technology (UMaT)
