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Hendrik Swaneveld

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HENDRIK SWANEVELD and MARTIN PRZYSUSKI explain why they believe that a Pacific Association of Tax Administrators proposal has ambitious transfer pricing goals, but few practical solutions.

THE PACIFIC ASSOCIATION of Tax Administrators (the members of which are the tax authorities of Canada, Australia, Japan and the United States) recently became the first international body to attempt to simplify the complex web of multi-jurisdiction transfer pricing documentation.

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