Research output per year
Research output per year
Abstract
This analysis looks at the advent of the ICAP, its regulatory framework, the connections with joint audits, cooperative tax compliance and the European trust and cooperation approach, its instituting elements and characteristics, procedural aspects and some challenges faced by the programme.
| Original language | English |
|---|---|
| Title of host publication | Tax Assurance |
| Subtitle of host publication | Latest developments on tax control frameworks, technology and governance |
| Editors | Ronald Russo, Ronald Hein |
| Place of Publication | Deventer, the Netherlands |
| Publisher | Wolters Kluwer |
| Chapter | 11 |
| Pages | 253-269 |
| Edition | 2 |
| ISBN (Print) | 9789013160741 |
| Publication status | Published - 7 Jul 2022 |
Keywords
- ICAP
- Cooperative Compliance
- Tax control framework
- tax governance
- Corporate Governance
- OECD
- horizontal monitoring
- enhanced relationship
- joint tax audits
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Dive into the research topics of 'International Compliance Assurance Programme (ICAP)'. Together they form a unique fingerprint.-
A descriptive review of cooperative compliance approaches in Brazil, China and Russia
Martini, M. H., 1 May 2023, El Cumplimiento Tributario Nacional e Internacional. Pedrosa López, C. (ed.). 1ª ed. Valencia, España: Tirant Lo Blanch, p. 277-313Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review
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Cooperative Compliance in the European Union: An introduction to the European Trust and Cooperation Approach
Russo, R., Engelmoer, J. & Martini, M. H., Feb 2022, In: Bulletin for International Taxation. 76, 2, p. 83-94Research output: Contribution to journal › Article › Scientific › peer-review
Open AccessFile -
The International Compliance Assurance Programme: Review of the full programme
Martini, M. H. & Russo, R., Apr 2021, In: Bulletin for International Taxation. 75, 4Research output: Contribution to journal › Article › Scientific › peer-review
Open AccessFile