Pacific Association of Tax Administrators (PATA) transfer pricing documents

These documents are not ATO publications. They were prepared by the members of the Pacific Association of Tax Administrators (PATA). PATA members include Australia, Canada, Japan and the United States of America.

More information about PATA is available from the United States Internal Revenue Service website.

As these documents were published in November 2005, they have been moved to the ATO's previous years' pages. Some information in these documents may no longer apply, however they still contain valuable advice for taxpayers:

• Bilateral Advance Pricing Arrangement (BAPA) Operational Guidance for countries of the Pacific Association of Tax Administrators (PATA)
• Mutual Agreement Procedures (MAP) Operational Guidance for Member Countries of the Pacific Association of Tax Administrators (PATA)
• Pacific Association of Tax Administrators (PATA) transfer pricing documentation package