Russo, Ronald J.
The International Compliance Assurance Programme reviewed the future of cooperative tax compliance? / Ronal Russo and Mário Henrique Martini .-- , 2019
Disponible únivamente en formato electrónico. Acceso por claves.
Resumen.
In this article, the authors examine the OECD’s International Compliance Assurance Programme (ICAP) and whether the ICAP can be regarded as an attempt to introduce an international and multilateral cooperative compliance regime.
CUMPLIMIENTO COOPERATIVO
FISCALIDAD INTERNACIONAL
PROGRAMAS
Martini, Mário Henrique
Bulletin for International Taxation 0007-4624 v. 73, n. 9, September 2019
The International Compliance Assurance Programme reviewed the future of cooperative tax compliance? / Ronal Russo and Mário Henrique Martini .-- , 2019
Disponible únivamente en formato electrónico. Acceso por claves.
Resumen.
In this article, the authors examine the OECD’s International Compliance Assurance Programme (ICAP) and whether the ICAP can be regarded as an attempt to introduce an international and multilateral cooperative compliance regime.
CUMPLIMIENTO COOPERATIVO
FISCALIDAD INTERNACIONAL
PROGRAMAS
Martini, Mário Henrique
Bulletin for International Taxation 0007-4624 v. 73, n. 9, September 2019