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.
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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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 |