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The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures

Susan C. Borkowski

Journal of International Accounting, Auditing and Taxation, 2008, vol. 17, issue 1, 31-50

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.

Keywords: Transfer pricing; International taxation (search for similar items in EconPapers)
Date: 2008
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DOI: 10.1016/j.intaccaudtax.2008.01.004

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Journal of International Accounting, Auditing and Taxation is currently edited by R. Larson

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