Ghana | Transfer pricing compliance required in Country-by-Country Reporting

Multinational Enterprises (MNEs) operating in Ghana that meet a particular revenue threshold are required to provide detailed, comprehensive information on their global operations through Country-by-Country Reporting (CbCR).

Definition of key terms

Multinational Enterprise Group (MNE Group): An MNE Group refers to a collection of companies or entities operating in multiple countries, often under a common ownership or control structure.

Ultimate Parent Entity (UPE): The UPE is the highest-level enti…