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The Resource Co-operative compliance and the OECD's international compliance assurance programme

Co-operative compliance and the OECD's international compliance assurance programme

Label
Co-operative compliance and the OECD's international compliance assurance programme
Title
Co-operative compliance and the OECD's international compliance assurance programme
Contributor
Subject
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
Instantiates
Publication
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.
  • 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
Publication
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.
  • Braken, F.
  • ; p. 253-270
  • Chapter 17: Concluding remarks and observations
  • Russo, R. (Ronald)
  • ; p. 271-274
Extent
320 p.
Isbn
9789403519517

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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