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

Research output: Contribution to journalArticleScientificpeer-review

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
JournalBulletin for International Taxation
Volume73
Issue number9
Early online date26 Aug 2019
Publication statusPublished - Sep 2019

Keywords

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

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