LIMA Digest

Transfer Pricing for Extractive Industries in Ghana: Addressing Pricing and Intercompany Financing Concerns

The extractive industry remains a cornerstone of Ghana’s economy, contributing significantly to foreign exchange earnings and government revenue. However, its cross-border nature and high-value transactions make it particularly vulnerable to transfer pricing (TP) risks. As multinational enterprises (MNEs) in

LIMA Digest

The Role of Specialised Databases in Transfer Pricing Benchmarking Analyses

Transfer pricing has become a controversial issue in the global business world, especially as multinational enterprises (MNEs) face tighter regulations from tax authorities and are impacted by changes in government policies such as tariff adjustments. Ensuring compliance with arm’s