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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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Dive into the research topics of 'The international compliance assurance programme reviewed: The future of co-operative tax compliance?'. Together they form a unique fingerprint.Research output
- 1 Article
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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
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- 1 Active
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Connecting Organizations
Bekker, S., Bomer, A., Borghouts, I., De Pietro, C., Dusarduijn, S., Elsweier, F., Essers, P., Garcia Anton, R., Gribnau, H., Gubbels, N., Hoogeveen, M., Houwerzijl, M., Kaufmann, W., Kemmeren, E., Lafarre, A., Lejour, A., Li, J., Loth, M., Mc Cahery, J., Montebovi, S., Peters, C., Rombouts, B., Russo, R., Staats, G., Starink, B., Steegmans, M., Stevens, S., Stevens, T., Sumner, I., Tjong Tjin Tai, E., Tzankova, I., Verbruggen, P., Vermeulen, E., Westerhout, E., Weterings, W., Wibier, R., Xu, D., Zegveld, C., Zekić, N., van Gulijk, S., van Hout, D., van Hulten, M., van Kempen, T., van Kesteren, H., van Vijfeijken, I., van der Elst, C., van der Sangen, G., Öner, C., Kryla-Cudna, K., Mak, V., Smit, D., Op Heij, D., Onţanu, E. A., Salah, O., Wijntjens, L., van Norden, G. & van den Bosch, S.
1/01/19 → 31/12/24
Project: Research project