The OECD International Compliance Assurance Programme : just a new multilateral an cooperative model of tax control for multinational enterprises ? José M. Calderón
By: Calderón Carrero, José Manuel.
Material type: ArticlePublisher: 2018Subject(s): EMPRESAS MULTINACIONALES | CUMPLIMIENTO FISCAL | CONTROL | PRESUPUESTOS POR PROGRAMASOnline resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 12, December 2018, p. 690-703Summary: This article examines the OECD's International Compliance Assurance Programme (ICAP) and considers whether it constitutes just a new model for tax control in relation to multinational enterprises or whether it could also be considered the basis of an unprecedented dispute-prevention mechanism that can reduce the level of transfer pricing controversies and stabilize the post-BEPS framework.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2018/12-2 (Browse shelf) | Available | BIT/2018/12-2 |
Disponible únicamente en formato electrónico.
Resumen.
This article examines the OECD's International Compliance Assurance Programme (ICAP) and considers whether it constitutes just a new model for tax control in relation to multinational enterprises or whether it could also be considered the basis of an unprecedented dispute-prevention mechanism that can reduce the level of transfer pricing controversies and stabilize the post-BEPS framework.
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