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

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

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
Title of host publicationGlobal Perspectives in Dispute Resolution
Place of PublicationUSA
PublisherTax Analysts
Pages95-111
EditionFall 2019
ISBN (Electronic)2688-6480
ISBN (Print)1048-3306
Publication statusPublished - 2019

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