I don't know if this method is already been shared here (sorry if it was). I'm using this method almost a year and create a lot of Youtube accounts for my marketing purpose.
What do you need:
Internet connection
Working simcard (Active line)
Mobile phone (Must be Android)
1-2 minutes of free time
Step by step guide:
Connect your mobile phone to the internet.
Go to setting, click Account tab.Click Add account, choose Google.
Click New and fill in your first and last name.
Fill in your chosen username, create your password.
Choose your security question and type the answer.
Doesn't need to complete recovery email.
Click Agree, and type the words from captcha shown.
Now your new Gmail is done.
To create youtube channel continue with this step:
Open your mobile brower (stock browser, firefox, opera etc..)
In url type
http://youtube.comClick sign in and create your channel.Done.
Disclaimer:
The step shown above base on my own phone Samsung Galaxy s4 (Android 4.2.2) Other phones maybe have some different steps.
Don't forget to delete the email account you had created before creating a new one.
I'm not sure if the account created can be called PVA or not.