Abstract
This article compares Ghana’s old Transfer Pricing Regulations, 2012 (L.I. 2188) to current Transfer Pricing Regulations, 2020 (L.I. 2412) and discusses the significant improvements that L.I. 2412 has made to the transfer pricing regulatory framework in Ghana. The article also highlights the shortcomings of the current regulations and offers some proposals to further strengthen the regulations to address contemporary developments within the transfer pricing landscape in Ghana
| Original language | English |
|---|---|
| Pages (from-to) | 161-191 |
| Number of pages | 31 |
| Journal | International Journal of Public Law and Policy |
| Volume | 11 |
| Issue number | 2 |
| DOIs | |
| Publication status | Published - 2025 |
Keywords
- abuse
- contemporary
- challenges
- critique
- development
- exposition
- revenue
- improvements
- transfer
- pricing
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