Executive summary
Ghana’s Minister of Finance1 submitted new Transfer Pricing Regulations (new Regulations) before Parliament on 10 August 2020. In accordance with Article 11(7) of the Constitution of the Republic of Ghana, 1992, the new Regulations2 matured after 21 sitting days for Parliament. Thus, the new Regulations – which also repealed the Transfer Pricing Regulations, 2012 (L.I. 2188) (old Regulations) – entered into force on 2 November 2020.
The new Regulations in…