The International Compliance Assurance Programme Reviewed: The Future of Cooperative Tax Compliance?

Journal
Russo, R. (Ronald); Martini, M.H.
International; OECD
Bulletin for International Taxation 2019 (Volume 73), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors examine the OECD’s International Compliance Assurance Programme (ICAP) and whether the ICAP can be regarded as an attempt to introduce an international and multilateral cooperative compliance regime.