The Oecd Led International Compliance Assurance Programme A Game Changer
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Author | : S. Araki |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : |
ISBN | : |
In this article, the author discusses the background, significance, and potential implications of the International Compliance Assurance Programme (ICAP), a pilot initiative recently launched under the auspices of the OECD.
Author | : Ronald Hein |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 314 |
Release | : 2020-06-10 |
Genre | : Law |
ISBN | : 9403519800 |
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: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.
Author | : M.H. Martini |
Publisher | : |
Total Pages | : |
Release | : 2021 |
Genre | : |
ISBN | : |
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.
Author | : A. Majdańska |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : |
ISBN | : |
The OECD has initiated a pilot programme called the International Compliance Assurance Programme (ICAP). This is the second part of a two-part contribution dealing with ICAP. It looks at ICAP itself and discusses its main design features such as the countryby-country report. Finally, it also examines the expected benefits and explores some challenges that may need to be addressed if the programme is to extend beyond the pilot phase.
Author | : B. Heidecke |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : |
ISBN | : |
The authors discuss the International Compliance Assurance Program (ICAP) of the OECD.
Author | : A. Majdańska |
Publisher | : |
Total Pages | : |
Release | : 2019 |
Genre | : |
ISBN | : |
In this article, the authors discuss how taxpayers and tax authorities alike can use impact evaluation to examine the effects of cooperative compliance programs. More specifically, they consider how to design an impact evaluation that can thoroughly assess the outcomes of the International Compliance Assurance Program (ICAP), a new project that the OECD hopes will provide early certainty, offer assurances regarding tax obligations, and promote the efficient use of resources by both tax administrations and taxpayers.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 110 |
Release | : 2013-07-29 |
Genre | : |
ISBN | : 9264200851 |
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 94 |
Release | : 2021-05-20 |
Genre | : |
ISBN | : 9264852395 |
This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 262 |
Release | : 2019-03-11 |
Genre | : |
ISBN | : 9264311998 |
Measuring the Digital Transformation: A Roadmap for the Future provides new insights into the state of the digital transformation by mapping indicators across a range of areas – from education and innovation, to trade and economic and social outcomes – against current digital policy issues, as presented in Going Digital: Shaping Policies, Improving Lives.
Author | : |
Publisher | : |
Total Pages | : 415 |
Release | : 1997-01-01 |
Genre | : Education |
ISBN | : 9789264156227 |
The OECD education indicators enable countries to see themselves in light of other countries performance. They reflect on both the human and financial resources invested in education and on the returns of these investments.