Transfer Pricing Regulations, 2012 (L.I. 2188)
Regulation 6(2)
The Commissioner-General shall in applying the comparability principle to a transaction, consider special factors relevant to the comparable transaction, including
(a) the benefit expected from the intangible property;
(b) any geographical limitation on the exercise of a right to the intangible property;
(c) the character of the right transferred, whether exclusive or non-exclusive; and
(d) whether the transferee has a right to participate in a further development made by the transferor to the intangible property.
Procedure to Follow
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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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