International Compliance Assurance Programme (ICAP)

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


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 languageEnglish
Title of host publicationTax Assurance
Subtitle of host publicationLatest developments on tax control frameworks, technology and governance
EditorsRonald Russo, Ronald Hein
Place of PublicationDeventer, the Netherlands
PublisherWolters Kluwer
ISBN (Print)9789013160741
Publication statusPublished - 7 Jul 2022


  • ICAP
  • Cooperative Compliance
  • Tax control framework
  • tax governance
  • Corporate Governance
  • OECD
  • horizontal monitoring
  • enhanced relationship
  • joint tax audits


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