Transfer Pricing Regulations, 2012 (L.I. 2188)
Regulation 6 (1)
In respect of a transaction that involves an intangible property, the Commissioner-General shall, in determining the arm's length conditions between persons who are in a controlled relationship, take into account
(a) the perspective of both the transferor of the property and the transferee, including the price a comparable independent person will pay for the transfer of that property, and
(b) the usefulness of that intangible property to the business of the transferee.
Procedure to Follow
Not Avaiable
Responsible Institution
Location: Off Starlets 91 Road, near Accra Sports Stadium
- Email: info@gra.gov.gh
- Website: www.gra.gov.gh/
- GPS: GA-144-3422
- Telephone: 0800900105
Relevant Forms to Download
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Online System
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