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

Mario Martini; Ronald Russo

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

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

Abstract

In this article, the authors examine the OECD’s International Compliance Assurance Programme (ICAP) and whether the ICAP can be regarded as an attempt to introduce an international and multilateral cooperative compliance regime.

Original language	English
Journal	Bulletin for International Taxation
Volume	73
Issue number	9
Early online date	26 Aug 2019
Publication status	Published - Sep 2019

Keywords

ICAP
co-operative compliance
Cooperative Compliance
Internal control
Corporate governance
enhanced relationship
Tax control framework

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https://research.ibfd.org/#/doc?url=/document/bit_2019_09_o2_1

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title = "The international compliance assurance programme reviewed: The future of co-operative tax compliance?",

abstract = "In this article, the authors examine the OECD{\textquoteright}s International Compliance Assurance Programme (ICAP) and whether the ICAP can be regarded as an attempt to introduce an international and multilateral cooperative compliance regime.",

keywords = "ICAP, co-operative compliance, Cooperative Compliance, Internal control, Corporate governance, enhanced relationship, Tax control framework",

author = "Mario Martini and Ronald Russo",

year = "2019",

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language = "English",

volume = "73",

journal = "Bulletin for International Taxation",

issn = "1819-5490",

publisher = "International Bureau of Fiscal Documentation",

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AU - Russo, Ronald

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KW - co-operative compliance

KW - Cooperative Compliance

KW - Internal control

KW - Corporate governance

KW - enhanced relationship

KW - Tax control framework

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VL - 73

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

SN - 1819-5490

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