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 |
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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