QUESTION 2 Tax planning is the act of arranging ones tax affairs in ways that postpone or avoid taxes. By employing effective tax planning variables, one can have more positive cash flows to save and invest or more money to spend. Required: Explain what constitutes the variables of tax planning 6 marks QUESTION 3 The Government of Ghana has been worried by the rising incidence of Transfer Pricing abuses by Multinational and Group Companies. For this reason, it introduced new transfer pricing rules and guidelines through the Transfer Pricing Regulations, 2012 (LI 2188). Required: a. Explain any four (4) objectives of the transfer pricing regulations of Ghana 6 marks b. Explain the arms length principle 3 marks