Abstract
| Original language | English |
|---|---|
| Journal | Bulletin for International Taxation |
| Volume | 73 |
| Issue number | 9 |
| Early online date | 26 Aug 2019 |
| Publication status | E-pub ahead of print - 26 Aug 2019 |
Fingerprint
Keywords
- ICAP
- co-operative compliance
- Cooperative Compliance
- Internal control
- Corporate governance
- enhanced relationship
- Tax control framework
Cite this
}
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
TY - JOUR
T1 - The international compliance assurance programme reviewed
T2 - The future of co-operative tax compliance?
AU - Martini, Mario
AU - Russo, Ronald
PY - 2019/8/26
Y1 - 2019/8/26
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
VL - 73
JO - Bulletin for International Taxation
JF - Bulletin for International Taxation
SN - 1819-5490
IS - 9
ER -