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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: Article

ArticlePublisher: 2018Subject(s): EMPRESAS MULTINACIONALES

| CUMPLIMIENTO FISCAL

| CONTROL

| PRESUPUESTOS POR PROGRAMAS

Online 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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2018/12-2 (Browse shelf)	Available		BIT/2018/12-2

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Previous	BIT/2018/11-6 (Mis)guided by the value creation principle	BIT/2018/11-7 Taxation and the business environment in Afghanistan	BIT/2018/12-1 Should we use value creation or destination as a basis for taxing digital businesses ?	BIT/2018/12-2 The OECD International Compliance Assurance Programme	BIT/2018/12-3 The OECD/G20 Base Erosion and Profit Shifting initiative and developing countries	BIT/2018/12-4 Slicing the pie in Latin America	BIT/2018/12-5 Improved tax dispute resolution between China and the Asean countries under the belt and road initiative	Next

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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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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.

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By: Calderón Carrero, José Manuel .