International - The International Compliance Assurance Programme and Joint Audits: A New Epoch of Transfer Pricing Tax Audits?
- B. Heidecke; L. Slagter
- International Transfer Pricing Journal, 2018 (Volume 25), No 3
- 2 May 2018
This article discusses two new, internationally coordinated regulations that address the problem of double taxation: the joint tax audit and the International Compliance Assurance Programme. It gives an outlook on whether those two measures could start a new epoch of transfer pricing tax audits.