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Transfer pricing practices of transnational corporations in PATA countries

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  • Borkowski, Susan C.

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.

Suggested Citation

  • Borkowski, Susan C., 2010. "Transfer pricing practices of transnational corporations in PATA countries," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(1), pages 35-54.
    • Handle: RePEc:eee:jiaata:v:19:y:2010:i:1:p:35-54
    DOI: 10.1016/j.intaccaudtax.2009.12.003
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    References listed on IDEAS

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    7. Borkowski, Susan C., 2008. "The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(1), pages 31-50.
    8. Borkowski, Susan C., 1997. "Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations," The International Journal of Accounting, Elsevier, vol. 32(4), pages 391-415.
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    Cited by:

    1. Alexander Rogach & Tetyana Balyuk, 2012. "Intra-Firm Transactions of TNCs in Ukraine: Empirical Investigation," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 18(3), pages 586-600, March.
    2. Dykxhoorn, Hans J. & Sinning, Kathleen E., 2010. "A review and analysis of international accounting research in JIAAT: 2002–2010," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 137-153.
    3. Borkowski, Susan C. & Gaffney, Mary Anne, 2012. "FIN 48, uncertainty and transfer pricing: (Im)Perfect together?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 32-51.

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    Keywords

    Transfer pricing; Tax audits;

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