The International Compliance Assurance Programme: Review of the Full Programme

Journal
Author
Martini, M.H.; Russo, R. (Ronald)
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2021 (Volume 75), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors review the progress that the OECD has made in instituting and revising its International Compliance Assurance Programme (ICAP) and suggest ways in which the ICAP could be improved in the future.