- 8 Marks
AT – Nov 2019 – L3 – Q3a – Anti-avoidance measures
Explain the objectives of Ghana’s Transfer Pricing Regulations and the concept of the arm’s length principle.
Question
The Ghanaian Government, worried by the rising incidence of Transfer Pricing abuses by Multinational and Group Companies, introduced new transfer pricing rules and guidelines through Transfer Pricing Regulations, 2012 (LI 2188).
Required:
i) Explain any FOUR (4) objectives of the transfer pricing regulations of Ghana. (6 marks)
ii) Explain the arm’s length principle. (2 marks)
Find Related Questions by Tags, levels, etc.
- Tags: Anti-Avoidance, Arm's Length Principle, Tax Regulations, Transfer Pricing
- Level: Level 3
- Topic: Anti-avoidance measures
- Series: NOV 2019
Report an error