Transfer Pricing Regulations, 2012 (L.I. 2188)
Regulation 3 (4)
Where the application of the most appropriate method identifies a range of relevant indicators which are of equal reliability, then the terms of the transaction is at arm's length if the relevant indicator falls within that range.
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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