Regulation 1(1) These Regulations apply to(a) a transaction between persons who are in a controlled relationship;(b) dealings between a permanent establishment ...

Regulation 2 (1) & (2)(1) A person who engages in a transaction with another person with whom that person has a controlled relationship, shall compute the p ...

Regulation 2 (3) The Commissioner-General shall, in selecting a comparable transaction, consider(a) whether there exists economically relevant characterist ...

Regulation 3 (1)- (3)(1) For purposes of these Regulations, the transfer pricing methods approved by the Commissioner-General are(a) the comparable uncontrolled ...

Regulation 3 (4) Where the application of the most appropriate method identifies a range of relevant indicators which are of equal reliability, then the te ...

Regulation 4(1) A person who intends to engage in a transaction with another person in a controlled relationship shall, ensure that the price of the goods to be ...

Regulation 5 (1) - (3)(1) The Commissioner-General shall consider a service charge between persons in a controlled relationship to be consistent with the arm's ...

Regulation 5 (4) Subject to these Regulations, where it is possible for the Commissioner-General or a taxpayer to identify(a) specific services rendered by ...

Regulation 5 (5) & (6)(5) The Commissioner- General shall use a reasonable allocation criterion to allocate among the persons in a controlled relationship, ...

Regulation 6 (1) In respect of a transaction that involves an intangible property, the Commissioner-General shall, in determining the arm's length conditio ...

Regulation 6(2) The Commissioner-General shall in applying the comparability principle to a transaction, consider special factors relevant to the comparabl ...

Regulation 7 (2) & (3)(2)  That person shall for purpose of these Regulations file returns on income in accordance with section 72 of the Act.(3) The f ...

Regulation 7 (4) & (6)(4) Where the Commissioner-General makes a request for information under section 72(9) of the Act, the Commissioner-General shall, in ...

Regulation 8(1) The Commissioner-General may on receipt of returns filed under regulation 7(2) in respect of a transaction, examine the amount(a) charged to the ...

Regulation 7 (1)A person who engages in a transaction with another person with whom that person has a controlled relationship shall maintain contemporaneous doc ...