The OECD International Compliance Assurance Programme: Just a New Multilateral and Cooperative Model of Tax Control for Multinational Enterprises?

This article examines the OECD’s International Compliance Assurance Programme and considers whether it constitutes just a new model for tax control in relation to multinational enterprises or whether it could also be considered the basis of an unprecedented dispute-prevention mechanism that can reduce the level of transfer pricing controversies and stabilize the post-BEPS framework.