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

Resource Information

The instance Co-operative compliance and the OECD's international compliance assurance programme represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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

Instantiates

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

Publication

• Alphen aan den Rijn, Kluwer Law International, 2020

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

Record ID

u120218