Title
The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures
Document Type
Article
Publication Date
2008
Abstract
In its 25 years of existence, the Pacific Association of Tax Administrators (PATA) has attempted to protect tax revenues and combat tax evasion techniques (including transfer pricing) by transnational corporations (TNCs). To that end, the tax authorities of its four member countries (Australia, Canada, Japan and the United States) have met at least annually to exchange information and identify specific deterrents to tax evasion activities that could be implemented quickly. Recently, PATA has released several documents to assist both tax authorities and TNCs in the area of advance pricing agreements, mutual agreement procedures, and transfer-pricing documentation. The study looks at the PATA's influence on tax authorities and TNC behavior in these and other areas.
Language
English
DOI
https://doi.org/10.1016/j.intaccaudtax.2008.01.004
Recommended Citation
Borkowski, Susan C., "The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures" (2008). Department of Accounting Faculty Work. 8.
https://digitalcommons.lasalle.edu/accounting_faculty/8
Comments
This article is the authors' final published version in Journal of International Accounting, Auditing and Taxation, Volume 17, Issue 1, 2008, Pages 31-50.
The published version is available at https://doi.org/10.1016/j.intaccaudtax.2008.01.004. Copyright © Elsevier Inc.