Gambia: GRA Boosts Transfer Pricing Audits to Protect Tax Revenue

What the report says

The Gambia Revenue Authority has begun a technical assistance programme aimed at improving its ability to detect and audit transfer pricing risks linked to multinational firms and related-party transactions. The initiative was reported by Foroyaa and distributed by AllAfrica. It is being supported by the African Tax Administration Forum (ATAF) and the World Bank, and was formally opened by GRA Commissioner General Yankuba Darboe in Serrekunda on 11 August 2026.

According to the report, the programme is designed to move tax staff beyond classroom instruction and into hands-on audit work. It will focus on risk assessment, selecting cases, audit planning, transaction analysis and the practical steps needed to build defensible assessments. Darboe said officers had already received training on transfer pricing concepts, but that practical case work was necessary to turn that knowledge into effective enforcement.

The GRA says the effort is part of a wider strategy to improve domestic revenue mobilisation and strengthen institutional capacity. As described in the article, the authority is also working on its transfer pricing legal and regulatory framework, including draft regulations shared by ATAF and the World Bank. The ministry of finance is expected to review comments on the draft rules. Transfer pricing remains a concern for tax authorities because complex cross-border corporate structures can allow profit shifting and reduce taxable income, especially where administrative capacity is limited.