The Resource Co-operative compliance and the OECD's international compliance assurance programme
Co-operative compliance and the OECD's international compliance assurance programme
Resource Information
The item Co-operative compliance and the OECD's international compliance assurance programme represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Co-operative compliance and the OECD's international compliance assurance programme represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Although the international compliance assurance programme (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 book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides insights into trends, similarities, differences and their implications
- Language
- eng
- Extent
- 320 p.
- Contents
-
- Chapter 1: Introduction: An investigation of co-operative compliance regimes and the ICAP/
- Martini, M.H.
- ; p. 1-14
- Chapter 2: International Compliance Assurance Programme
- Pross, A.
- Johnson, M.
- ; p. 15-22
- Chapter 3: The ICAP experience : from a tax authority perspective
- Rijsbergen, H.
- ; p. 23-34
- Chapter 4: Co-operative compliance programmes in Australia : working towards justified trust
- Black, C.M.
- ; p. 35-58
- Chapter 5: Co-operative compliance : an Austrian point of view
- Hofstätter, S.
- ; p. 59-78
- Chapter 6: Canada's experience with the ICAP
- Christians, A.
- Magalhães, T. Diniz
- ; p. 79-90
- Chapter 7: Does co-operative compliance fit into the German compliance environment?
- Kowallik, A.
- Ruiter, W. de
- ; p. 91-114
- Chapter 8: From tax rulings to co-operative compliance : a new deal between the taxpayer and the Italian tax administration?
- Cannas, F.
- Grandinetti, M.
- ; p. 115-136
- Chapter 9: Japanese international compliance assurance in practice
- Kawabata, Y.
- ; p. 137-150
- Chapter 10: Co-operative compliance in Norway
- Brøgger, B.
- Aziz, K.
- ; p. 151-162
- Chapter 11: Co-operative compliance and ICAP in the Netherlands
- Russo, R. (Ronald)
- ; p. 163-176
- Chapter 12: Co-operation Programme : a novelty in the Polish tax system
- Sek, M.
- ; p. 177-194
- Chapter 13: Hard law and soft law measures implemented by Spain regarding co-operative compliance
- Pedrosa López, J.C.
- ; p. 195-212
- Chapter 14: Co-operative compliance : the U.K. Evolutionary Model
- de Widt, D.
- Oats, L.
- ; p. 213-230
- Chapter 15: The U.S. Compliance Assurance Programme and comparative lessons
- Clarke, G.
- Williamson, J.
- ; p. 231-252
- Chapter 16: Preventing double taxation : analysis of recent developments and ICAP 2.0
- Wiertsema, T.A.
- Braken, F.
- ; p. 253-270
- Chapter 17: Concluding remarks and observations
- Russo, R. (Ronald)
- ; p. 271-274
- Isbn
- 9789403519517
- Label
- Co-operative compliance and the OECD's international compliance assurance programme
- Title
- Co-operative compliance and the OECD's international compliance assurance programme
- Language
- eng
- Summary
- Although the international compliance assurance programme (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 book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides insights into trends, similarities, differences and their implications
- Geographic coverage
-
- International
- European Union
- Europe
- North America
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Hein, R
- Russo, R. (Ronald)
- Series statement
- Eucotax series on European taxation
- Series volume
- 68
- http://library.link/vocab/subjectName
-
- ICAP
- tax authorities
- MNE
- tax compliance
- cooperative compliance
- advance tax ruling
- soft law
- double taxation
- Label
- Co-operative compliance and the OECD's international compliance assurance programme
- Contents
-
- Chapter 1: Introduction: An investigation of co-operative compliance regimes and the ICAP/
- Martini, M.H.
- ; p. 1-14
- Chapter 2: International Compliance Assurance Programme
- Pross, A.
- Johnson, M.
- ; p. 15-22
- Chapter 3: The ICAP experience : from a tax authority perspective
- Rijsbergen, H.
- ; p. 23-34
- Chapter 4: Co-operative compliance programmes in Australia : working towards justified trust
- Black, C.M.
- ; p. 35-58
- Chapter 5: Co-operative compliance : an Austrian point of view
- Hofstätter, S.
- ; p. 59-78
- Chapter 6: Canada's experience with the ICAP
- Christians, A.
- Magalhães, T. Diniz
- ; p. 79-90
- Chapter 7: Does co-operative compliance fit into the German compliance environment?
- Kowallik, A.
- Ruiter, W. de
- ; p. 91-114
- Chapter 8: From tax rulings to co-operative compliance : a new deal between the taxpayer and the Italian tax administration?
- Cannas, F.
- Grandinetti, M.
- ; p. 115-136
- Chapter 9: Japanese international compliance assurance in practice
- Kawabata, Y.
- ; p. 137-150
- Chapter 10: Co-operative compliance in Norway
- Brøgger, B.
- Aziz, K.
- ; p. 151-162
- Chapter 11: Co-operative compliance and ICAP in the Netherlands
- Russo, R. (Ronald)
- ; p. 163-176
- Chapter 12: Co-operation Programme : a novelty in the Polish tax system
- Sek, M.
- ; p. 177-194
- Chapter 13: Hard law and soft law measures implemented by Spain regarding co-operative compliance
- Pedrosa López, J.C.
- ; p. 195-212
- Chapter 14: Co-operative compliance : the U.K. Evolutionary Model
- de Widt, D.
- Oats, L.
- ; p. 213-230
- Chapter 15: The U.S. Compliance Assurance Programme and comparative lessons
- Clarke, G.
- Williamson, J.
- ; p. 231-252
- Chapter 16: Preventing double taxation : analysis of recent developments and ICAP 2.0
- Wiertsema, T.A.
- Braken, F.
- ; p. 253-270
- Chapter 17: Concluding remarks and observations
- Russo, R. (Ronald)
- ; p. 271-274
- Extent
- 320 p.
- Isbn
- 9789403519517
- Label
- Co-operative compliance and the OECD's international compliance assurance programme
- Contents
-
- Chapter 1: Introduction: An investigation of co-operative compliance regimes and the ICAP/
- Martini, M.H.
- ; p. 1-14
- Chapter 2: International Compliance Assurance Programme
- Pross, A.
- Johnson, M.
- ; p. 15-22
- Chapter 3: The ICAP experience : from a tax authority perspective
- Rijsbergen, H.
- ; p. 23-34
- Chapter 4: Co-operative compliance programmes in Australia : working towards justified trust
- Black, C.M.
- ; p. 35-58
- Chapter 5: Co-operative compliance : an Austrian point of view
- Hofstätter, S.
- ; p. 59-78
- Chapter 6: Canada's experience with the ICAP
- Christians, A.
- Magalhães, T. Diniz
- ; p. 79-90
- Chapter 7: Does co-operative compliance fit into the German compliance environment?
- Kowallik, A.
- Ruiter, W. de
- ; p. 91-114
- Chapter 8: From tax rulings to co-operative compliance : a new deal between the taxpayer and the Italian tax administration?
- Cannas, F.
- Grandinetti, M.
- ; p. 115-136
- Chapter 9: Japanese international compliance assurance in practice
- Kawabata, Y.
- ; p. 137-150
- Chapter 10: Co-operative compliance in Norway
- Brøgger, B.
- Aziz, K.
- ; p. 151-162
- Chapter 11: Co-operative compliance and ICAP in the Netherlands
- Russo, R. (Ronald)
- ; p. 163-176
- Chapter 12: Co-operation Programme : a novelty in the Polish tax system
- Sek, M.
- ; p. 177-194
- Chapter 13: Hard law and soft law measures implemented by Spain regarding co-operative compliance
- Pedrosa López, J.C.
- ; p. 195-212
- Chapter 14: Co-operative compliance : the U.K. Evolutionary Model
- de Widt, D.
- Oats, L.
- ; p. 213-230
- Chapter 15: The U.S. Compliance Assurance Programme and comparative lessons
- Clarke, G.
- Williamson, J.
- ; p. 231-252
- Chapter 16: Preventing double taxation : analysis of recent developments and ICAP 2.0
- Wiertsema, T.A.
- Braken, F.
- ; p. 253-270
- Chapter 17: Concluding remarks and observations
- Russo, R. (Ronald)
- ; p. 271-274
- Extent
- 320 p.
- Isbn
- 9789403519517
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