Record Detail Back
Co-operative Compliance and the OECD’s International Compliance Assurance Programme
- Share to:
Co-operative Compliance and the OECD’s International Compliance Assurance Programme is the first publication to analyse Co-operative Compliance and the International Compliance Assurance Programme (ICAP) in twelve different jurisdictions. Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the ICAP, which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdiction.
38 COO ron
9789403519517
38 COO ron
Book
English
Kluwer law international
2020
The Netherlands
xxv, 290 p, 25 cm
LOADING LIST...
LOADING LIST...