“There is an important difference between understanding the principles of transfer pricing and actually conducting a transfer pricing event. In closing, Mr. Darboe revealed that ATAF, with the World Bank, has shared a draft transfer pricing regulation with GRA. Betty Ahwera, ATAF’s transfer pricing specialist, said the mission began in September last year with a seven-activity work plan. “This is where we identify audit cases to progress for transfer pricing exercises. Robert Luveuuma, also an ATAF transfer pricing specialist, urged the Ministry of Finance and GRA to accelerate reforms to strengthen compliance and boost revenue.