Ghana’s Transfer Pricing Regime: The Current Situation and Suggestions for Improvement

Journal
Ali-Nakyea, A.; Owusu Demitia, W.K.
Ghana
Bulletin for International Taxation 2016 (Volume 70), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the authors examine the issues that are emerging following the recent introduction of Ghana’s transfer pricing regime, and propose the adoption of safe harbours to deal with the immediate and serious problems that could otherwise arise following the implementation of the regime.