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

Author:

Borkowski Susan C.

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference35 articles.

1. Anderson, P. (2003). PATA transfer pricing documentation package. IBFD Asia-Pacific Tax Bulletin, 6(July), 199–203.

2. Introduction to corporate tax in Australia;Anderson;IBFD Transfer Pricing Database,2005

3. Anonymous (1981). Four countries will meet in Hawaii to study tax measures. The Japan Economic Journal, September 1, 3.

4. Anonymous (1987). Tax confab to counter international corporate tax evasion. Japan Economic Newswire, October 6.

5. Anonymous (1994). Four countries agree on international corporate taxation scheme. Japan Economic Newswire, October 13.

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1. Transfer pricing: aligning the research agenda to organizational reality;Journal of Accounting & Organizational Change;2014-08-26

2. Proactive Transfer Pricing Risk Management in PATA Countries;Journal of International Accounting Research;2014-06-01

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4. Tax strategy control: The case of transfer pricing tax risk management;Management Accounting Research;2013-06

5. Risk Transfer Valuation in Advance Pricing Agreements between Multinational Enterprises and Tax Authorities;SSRN Electronic Journal;2012

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