The international compliance assurance programme reviewed

The future of co-operative tax compliance?

Mario Martini, Ronald Russo

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 languageEnglish
JournalBulletin for International Taxation
Volume73
Issue number9
Early online date26 Aug 2019
Publication statusE-pub ahead of print - 26 Aug 2019

Fingerprint

taxes
OECD
regime

Keywords

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

Cite this

Martini, Mario ; Russo, Ronald. / The international compliance assurance programme reviewed : The future of co-operative tax compliance?. In: Bulletin for International Taxation. 2019 ; Vol. 73, No. 9.
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Martini, M & Russo, R 2019, 'The international compliance assurance programme reviewed: The future of co-operative tax compliance?', Bulletin for International Taxation, vol. 73, no. 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 journal › Article › Scientific › peer-review

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T1 - The international compliance assurance programme reviewed

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AU - Russo, Ronald

PY - 2019/8/26

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N2 - 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.

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

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JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

SN - 1819-5490

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Martini M, Russo R. The international compliance assurance programme reviewed: The future of co-operative tax compliance? Bulletin for International Taxation. 2019 Aug 26;73(9).

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