International Compliance Assurance Programme: Handbook for tax administrations and MNE groups
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/international-compliance-assurance-programme_a44d51e2-en.html
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The International Compliance Assurance Programme (ICAP) is a voluntary risk assessment and assurance programme to facilitate open and co-operative multilateral engagements between MNE groups willing to engage actively and transparently and tax administrations in jurisdictions where they have activities. By co-ordinating conversations between an...
