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

Ronald Russo; Joost Engelmoer; Mário H. Martini

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

Research output: Contribution to journal › Article › Scientific › peer-review

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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 language	English
Pages (from-to)	83-94
Journal	Bulletin for International Taxation
Volume	76
Issue number	2
Publication status	Published - Feb 2022

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 17 Partnerships for the Goals

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

Access to Document

Cooperative Compliance in the European Union
Article 25fa of the Dutch Copyright Act (also known as the Taverne ruling)
Final published version, 348 KB

https://research.ibfd.org/#/doc?url=/document/bit_2022_02_e2_3

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 proceeding › Chapter › Scientific › peer-review

Connecting Organizations
Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), Van der Elst, C. (Researcher), Van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
1/01/19 → 31/12/23
Project: Research project

Cite this

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KW - horizontal monitoring

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KW - tax certainty

KW - Tax morale

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

Abstract

UN SDGs

Keywords

Access to Document

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Research output

International Compliance Assurance Programme (ICAP)

Projects

Connecting Organizations

Cite this