
ATAF has commenced 2026 by reinforcing its hands-on technical support to member administrations, delivering targeted transfer pricing audit assistance to the Liberia Revenue Authority (LRA)—an intervention designed to translate policy frameworks into real revenue outcomes.
Delivered on 5 and 12 January 2026, this two-day mission marked the first dedicated transfer pricing audit assistance initiative provided to the LRA. ATAF experts Mr Lee Corrick and Ms Betty Ahwera worked directly with LRA officials on live audit cases within the agriculture sector, offering practical guidance on complex intra-group transactions, risk identification, and audit methodologies.
By embedding technical expertise within ongoing audits, the mission moved beyond classroom training to strengthen the authority’s ability to challenge profit-shifting practices and protect Liberia’s tax base. This practical, case-driven approach enhances audit confidence, improves compliance enforcement, and supports more accurate revenue assessments—delivering tangible benefits for domestic resource mobilisation.
This work forms part of ATAF’s sustained support to Liberia. Between 2023 and 2024, ATAF—working in partnership with Tax Inspectors Without Borders (TIWB)—provided audit capacity support in the telecommunications sector. Since 2024, the collaboration has further expanded to include technical assistance on tax crime investigations, reinforcing the LRA’s enforcement capability.
This latest mission forms part of a phased, long-term capacity-building programme that will extend to high-risk sectors such as extractives, where transfer pricing risks carry significant revenue implications.
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