Cooperative Compliance in the European Union: An introduction to the European Trust and Cooperation Approach

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Abstract

This article describes the newly introduced approach of Cooperative Compliance of the European Union, the European Trust and Cooperation Approach. It also critically compares that programme with the OECD’s International Compliance Assurance Programme and with the pillars of Cooperative Compliance.
Original languageEnglish
Pages (from-to)83-94
JournalBulletin for International Taxation
Volume76
Issue number2
Publication statusPublished - Feb 2022

Keywords

  • ICAP
  • ICAP, horizontaal toezicht
  • Cooperative Compliance
  • cooperative tax compliance
  • European Union
  • horizontal monitoring
  • Tax control framework
  • Corporate Governance
  • tax governance
  • Tax Assurance
  • enhanced relationship
  • global tax governance
  • tax certainty
  • Tax morale

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  • International Compliance Assurance Programme (ICAP)

    Martini, M. H., 7 Jul 2022, Tax Assurance: Latest developments on tax control frameworks, technology and governance. Russo, R. & Hein, R. (eds.). 2 ed. Deventer, the Netherlands: Wolters Kluwer, p. 253-269

    Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

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