Co-operative compliance and the OECD's International Compliance Assurance Programme.

Door: Hein, Ronald & Russo, R.

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• ISBN: 9789403519517
• Uitgever: Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V., 2020. Hardcover. xxv, 290 pp. Conditie: als nieuw
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• Details: Conditie: als nieuw. RECHT
• Extra informatie: - 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 International Compliance Assurance Programme (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 jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following:
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