36. At its meeting on 14 December 2004 the Forum agreed to discuss the following issues in 2005 and 2006:
- Alternative dispute avoidance and resolution procedures (including APAs and prior consultation);
- Interest and penalties relating to transfer pricing adjustments;
- Certain aspects of the interaction of the mutual agreement and arbitration procedure with administrative and judicial appeals; and
- The influence of accounting systems on transfer pricing (consequences and possibilities of more harmonized and integrated accounting systems on transfer pricing).
