The international compliance assurance programme reviewed: The future of co-operative tax compliance?

Mario Martini; Ronald Russo

The international compliance assurance programme reviewed: The future of co-operative tax compliance?

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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
Journal	Bulletin for International Taxation
Volume	73
Issue number	9
Early online date	26 Aug 2019
Publication status	Published - Sept 2019

Keywords

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

Access to Document

2019, The ICAP future of CCFinal published version, 225 KB

https://research.ibfd.org/#/doc?url=/document/bit_2019_09_o2_1

The International Compliance Assurance Programme: Review of the full programme
Martini, M. H. & Russo, R., Apr 2021, In: Bulletin for International Taxation. 75, 4
Research output: Contribution to journal › Article › Scientific › peer-review

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Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), Van der Elst, C. (Researcher), Van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
1/01/19 → 31/12/23
Project: Research project

Cite this

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title = "The international compliance assurance programme reviewed: The future of co-operative tax compliance?",

abstract = "In this article, the authors examine the OECD{\textquoteright}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.",

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KW - Corporate governance

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The international compliance assurance programme reviewed: The future of co-operative tax compliance?

Abstract

Keywords

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Research output

The International Compliance Assurance Programme: Review of the full programme

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