The International Compliance Assurance Programme: Review of the full programme

Mário H. Martini; Ronald Russo

The International Compliance Assurance Programme: Review of the full programme

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

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Abstract

In this article, the authors review the progress that the OECD has made in instituting and revising its International Compliance Assurance Programme (ICAP) and suggest ways in which the ICAP could be improved in the future.

Original language	English
Journal	Bulletin for International Taxation
Volume	75
Issue number	4
Publication status	Published - Apr 2021

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OECD_International - The International Compliance Assurance Programme_ Review of the Full Programme - IBFD
Article 25fa of the Dutch Copyright Act (also known as the Taverne ruling)
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https://research-ibfd-org.tilburguniversity.idm.oclc.org/#/doc?url=/document/bit_2021_04_o2_1

1 Book editing
1 Chapter
1 Article

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
Co-operative Compliance and the OECD's International Compliance and Assurance Programme
Russo, R. (Editor), Hein, R. (Editor), Martini, M., pross, A., christians, A., kowallik, A., brogger, B., black, C., de widt, D., cannas, F., Braken, F., clarke, G., rijsbergen, H., williamson, J., pedrosa lopez, C., aziz, K., oats, L., sek, M., grandinetti, M. & johnson, M. & 5 others, hofstatter, S., wiertsema, T., magelhaes, T., de ruiter, W. & kawabata, Y., 2020, Alphen aan den Rijn: Kluwer Law International. 290 p. (Eucotax series on European taxation; vol. 68)
Research output: Book/Report › Book editing › Scientific › peer-review
The international compliance assurance programme reviewed: The future of co-operative tax compliance?
Martini, M. & Russo, R., Sept 2019, In: Bulletin for International Taxation. 73, 9
Research output: Contribution to journal › Article › Scientific › peer-review

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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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journal = "Bulletin for International Taxation",

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The International Compliance Assurance Programme: Review of the full programme

Abstract

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Research output

International Compliance Assurance Programme (ICAP)

Co-operative Compliance and the OECD's International Compliance and Assurance Programme

The international compliance assurance programme reviewed: The future of co-operative tax compliance?

Projects

Connecting Organizations

Cite this