Companies that transact business with their subsidiaries would now be obliged to maintain the transaction records to be used by the Ghana Revenue Authority in determining their taxable incomes.They will however be allowed to choose appropriate transfer pricing methods.These form part of provisions in the Legislative Instrument on transfer-pricing which matured yesterday. The L.I is therefore expected to take effect even though it has yet to be officially adopted by parliament.There are concerns companies belonging to the same group manipulate transfer pricing especially in jurisdictions with different tax thresholds to determine which of the subsidiaries are doing well.It was revealed in the 2012 Budget that Ghana loses 36 million dollars through transfer pricing in the mining industry alone.