…The concept of Arm’s Length Principle (ALP)
The concept of transfer pricing is underpinned by some great principles which seek to ensure that the prices of goods and services exchanged or transferred between and among persons in a controlled relationship are closer to the prices that will be exchanged...
It has become fashionable these days for organisations to involve customers in the creation of the entire service experience. Over the past two decades, the phenomenon referred to as co-creation has become much more than a buzzword. It is now, more than ever, a strategy adopted by many business....
Have you ever found yourself waiting by the roadside, passing time by observing the passing cars and their curious inscriptions? That's exactly where I found myself yesterday, eagerly waiting for my turn to board the next trotro to my destination. But one particular car caught my eye with a...
There are instances where the public agitates about arrests without a warrant. The question for discussion in this article is whether a Police Officer can arrest without a warrant. As professional law students at the Gambia Law School, Banjul and the Ghana School of Law, Ghana, we examine this...
…a viable alternative
In a virtual address during the general debate of the United Nations General Assembly’s 76th session in September 2021, Chinese president Xi Jinping proposed the Global Development Initiative (GDI) to support timely achievement of the United Nations Sustainable Development Goals (UN SDGs). Focused on eight priority...
China's Belt and Road Initiative (BRI) is an ambitious programme aimed at building global infrastructure and enhancing China's influence worldwide. Launched in 2013, it has become the largest transnational infrastructure project ever undertaken by a single country. While the BRI has brought significant benefits – such as improved transportation...