New Transfer Pricing Regime

Journal
Amos, J.
Ghana
International Transfer Pricing Journal 2013 (Volume 20), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

On 31 July 2012, Ghana became the latest sub-Saharan African country to publish regulations governing the application of the basic transfer pricing provision contained in the main income tax law. This article reviews and comments on the details of these regulations.