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

Research output: Contribution to journalArticleScientificpeer-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 languageEnglish
JournalBulletin for International Taxation
Volume73
Issue number9
Early online date26 Aug 2019
Publication statusE-pub ahead of print - 26 Aug 2019

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taxes
OECD
regime

Keywords

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

Cite this

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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’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",
month = "8",
day = "26",
language = "English",
volume = "73",
journal = "Bulletin for International Taxation",
issn = "1819-5490",
number = "9",

}

The international compliance assurance programme reviewed : The future of co-operative tax compliance? / Martini, Mario; Russo, Ronald.

In: Bulletin for International Taxation, Vol. 73, No. 9, 26.08.2019.

Research output: Contribution to journalArticleScientificpeer-review

TY - JOUR

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T2 - The future of co-operative tax compliance?

AU - Martini, Mario

AU - Russo, Ronald

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AB - 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.

KW - ICAP

KW - co-operative compliance

KW - Cooperative Compliance

KW - Internal control

KW - Corporate governance

KW - enhanced relationship

KW - Tax control framework

M3 - Article

VL - 73

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

SN - 1819-5490

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ER -