Cooperative Compliance in the European Union: An Introduction to the European Trust and Cooperation Approach

Russo, R. (Ronald); Engelmoer, J.J.; Martini, M.H.

Cooperative Compliance in the European Union: An Introduction to the European Trust and Cooperation Approach

Journal

Author

Russo, R. (Ronald); Engelmoer, J.J.; Martini, M.H.

Country

European Union; International; OECD

Published Date

3 February 2022

Issue

Bulletin for International Taxation 2022 (Volume 76), No. 2

DOI

https://doi.org/10.59403/28h5r3x

Document

Go to Tax Research Platform

This article describes the newly introduced approach of Cooperative Compliance of the European Union, the European Trust and Cooperation Approach. It also critically compares that programme with the OECD’s International Compliance Assurance Programme and with the pillars of Cooperative Compliance.

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Cooperative Compliance in the European Union: An Introduction to the European Trust and Cooperation Approach