The Gambia Revenue Authority on Monday launched a technical training programme aimed at strengthening staff capacity and operational readiness in handling transfer pricing matters.
This, the GRA said, is part of efforts to improve tax administration and domestic revenue mobilisation. The training, dubbed the "Transfer Pricing Technical Assistance Mission," is jointly supported by the African Tax Administration Forum and the World Bank Group. The initiative forms part of the GRA's broader strategy to institutionalise transfer pricing administration within the authority amid the growing complexity of international taxation.
Speaking at the opening ceremony, Yankuba Darboe, Commissioner General of the GRA, described the mission as another important milestone in strengthening the institution's technical and institutional capacity in transfer pricing.
"This mission will focus specifically on functional and comparability analyses -- two critical components of transfer pricing administration," Darboe said. "Through practical case studies and audit simulations, we expect our staff will further strengthen their technical competence and operational readiness in handling transfer pricing matters."
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Darboe commended ATAF for its continued support to the GRA, noting that The Gambia, as a founding member of the organisation, values the partnership in strengthening tax administration systems across Africa. He also thanked the World Bank Group for supporting the country's domestic revenue mobilisation agenda and broader public sector reforms.
According to him, the latest mission builds on an earlier technical assistance programme conducted in September 2025, during which GRA staff received intensive training on transfer pricing principles, international standards, and emerging best practices.
Following that engagement, ATAF submitted a detailed report and implementation roadmap, all of which were endorsed by GRA management. An implementation team was subsequently established to coordinate the execution of the recommendations with ATAF experts.
Darboe revealed that progress has already been made, including the review of the legislative framework and the organisation of a virtual workshop on transfer pricing risk assessment and case selection.
Transfer pricing refers to the pricing of transactions between related entities within multinational corporations and remains one of the most complex areas of international taxation. Tax authorities globally use transfer pricing regulations to prevent profit shifting and ensure companies pay fair taxes in the countries where economic activities occur.
Ebou Jallow, Deputy Commissioner for Tax Audit at GRA, emphasised the importance of the training in enhancing revenue collection and ensuring tax fairness.
"We want to make sure that everyone pays their fair share of taxes," he said, adding that the training would help staff identify suspicious or irregular cross-border transactions conducted by taxpayers.
Similarly, Essa Jallow noted that transfer pricing skills have become indispensable in modern tax administration, especially in attracting and regulating investment. He added that the GRA continues to invest heavily in staff capacity building and technological innovation.
Representing the Ministry of Finance, Alagie Jallow described the training as timely for The Gambia's domestic resource mobilisation drive.
"As economies become increasingly integrated into global value chains, the complexity of taxing cross-border transactions continues to grow," he said, warning that mispricing between related parties remains a major risk to tax systems.
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Ahwera Betty, a Transfer Pricing Specialist at ATAF, said the forum's vision is to strengthen revenue collection by promoting efficient and effective tax systems across Africa.
She stressed the importance of collaboration in addressing transfer pricing challenges and expressed hope that the mission would provide more practical solutions for long-term sustainability.
The GRA said its long-term objective is to establish a dedicated team of specialised officers to oversee transfer pricing compliance, risk assessment, and audits on a sustained basis.
The authority added that capacity building remains one of its key priorities, noting that ATAF and the World Bank Group have continued to support the institution through technical assistance and training programmes in audit, revenue forecasting, tax administration, and transfer pricing.
