The Resource El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
Resource Information
The item El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes? 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 El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes? 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
- This article discusses the functionality and main elements of the "International Compliance Assurance Programme" (ICAP). This programme was developed by the OECD with the objective of improving levels of legal security in tax matters through a multilateral mechanism that coordinates the analysis by different tax administrations of international fiscal risks in relation to groups of multinational companies required to submit the global country-by-country tax report
- Language
- eng
- Label
- El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
- Title
- El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
- Title variation
- The International Tax Compliance Assurance Programme launched by the OECD : towards new multilateral and cooperative tax control models for large taxpayers?
- Language
- eng
- Summary
- This article discusses the functionality and main elements of the "International Compliance Assurance Programme" (ICAP). This programme was developed by the OECD with the objective of improving levels of legal security in tax matters through a multilateral mechanism that coordinates the analysis by different tax administrations of international fiscal risks in relation to groups of multinational companies required to submit the global country-by-country tax report
- Citation source
- In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2018), no. 423 ; p. 5-32
- http://library.link/vocab/creatorName
- Calderón Carrero, J.M
- Geographic coverage
- International
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- ICAP
- tax compliance
- risk management
- CbCR
- transfer pricing
- PE
- cooperative compliance
- MLI
- BEPS
- Label
- El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
- Label
- El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/El-International-Tax-Compliance-Assurance/hn4GgxUzoqk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/El-International-Tax-Compliance-Assurance/hn4GgxUzoqk/">El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/El-International-Tax-Compliance-Assurance/hn4GgxUzoqk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/El-International-Tax-Compliance-Assurance/hn4GgxUzoqk/">El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
