New Transfer Pricing Regulations in Ghana
After eight years of the entry into force of Ghana’s first Transfer Pricing (‘TP’) Regulations (‘Old TP Rules’), the Government of Ghana has repealed and replaced the Old TP Rules with new Transfer Pricing Regulations, 2020, (L.I. 2412) hereinafter referred to as the “New TP Rules”. Per article 11 (7) of the 1992 Constitution of the [...]