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?

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?
Creator
Subject
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?
Instantiates
Publication
Label
El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
Publication

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