Stemming the Tide of Transfer Pricing: A Critical Evaluation of the Efficacy of Ghana’s Transfer Pricing Rules on Services

Abstract

Several countries have enacted transfer pricing regulations to address the problems associated with the pricing of intra-group transactions. Ghana enacted its transfer pricing regulations in 2012 to address issues relating to transfer pricing in the country. This article considers the efficacy of Ghana’s transfer pricing regulations in the context of services, specifically as regards the aim to defeat current artificial tax planning schemes.