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Transfer pricing practices of transnational corporations in PATA countries

Susan C. Borkowski

Journal of International Accounting, Auditing and Taxation, 2010, vol. 19, issue 1, 35-54

Abstract: The tax authorities of Australia, Canada, Japan and the United States formed the Pacific Association of Tax Administrators (PATA) in 1980 to combat income shifting, improve cross-border information flows, and develop conciliatory relationships among themselves. One of their specific concerns was to identify and stop the improper transfer pricing used by transnational corporations (TNCs) to facilitate income shifting and obfuscation of financial data.

Keywords: Transfer pricing; Tax audits (search for similar items in EconPapers)
Date: 2010
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DOI: 10.1016/j.intaccaudtax.2009.12.003

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