The International Compliance Assurance Programme reviewed: The future of cooperative tax compliance?

Ronald Russo; Mario Martini

The International Compliance Assurance Programme reviewed: The future of cooperative tax compliance?

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

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
Title of host publication	Global Perspectives in Dispute Resolution
Place of Publication	USA
Publisher	Tax Analysts
Pages	95-111
Edition	Fall 2019
ISBN (Electronic)	2688-6480
ISBN (Print)	1048-3306
Publication status	Published - 2019

Fingerprint Dive into the research topics of 'The International Compliance Assurance Programme reviewed: The future of cooperative tax compliance?'. Together they form a unique fingerprint.

Cite this

@inbook{865d9f8bfb694ef498ddb6bf14e6e0eb,

title = "The International Compliance Assurance Programme reviewed: The future of cooperative tax compliance?",

abstract = "In this article, the authors examine the OECD{\textquoteright}s International Compliance AssuranceProgramme (ICAP) and whether the ICAP can be regarded as an attempt to introduce an international and multilateral cooperative compliance regime.",

author = "Ronald Russo and Mario Martini",

note = "Republishing in the Special Supplement of Tax Notes International, Global Perspectives on Dispute Resolution, of the article originally published in the Bulletin of International Taxation, IBFD.",

year = "2019",

language = "English",

isbn = "1048-3306",

pages = "95--111",

booktitle = "Global Perspectives in Dispute Resolution",

publisher = "Tax Analysts",

edition = "Fall 2019",

}

TY - CHAP

T1 - The International Compliance Assurance Programme reviewed

T2 - The future of cooperative tax compliance?

AU - Russo, Ronald

AU - Martini, Mario

N1 - Republishing in the Special Supplement of Tax Notes International, Global Perspectives on Dispute Resolution, of the article originally published in the Bulletin of International Taxation, IBFD.

PY - 2019

Y1 - 2019

N2 - In this article, the authors examine the OECD’s International Compliance AssuranceProgramme (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 AssuranceProgramme (ICAP) and whether the ICAP can be regarded as an attempt to introduce an international and multilateral cooperative compliance regime.

M3 - Chapter

SN - 1048-3306

SP - 95

EP - 111

BT - Global Perspectives in Dispute Resolution

PB - Tax Analysts

CY - USA

ER -