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The International Compliance Assurance Programme reviewed the future of cooperative tax compliance? Ronal Russo and Mário Henrique Martini

By: Russo, Ronald J .

Contributor(s): Martini, Mário Henrique .

Material type: Article

ArticlePublisher: 2019Subject(s): CUMPLIMIENTO COOPERATIVO

| FISCALIDAD INTERNACIONAL

| PROGRAMAS

In: Bulletin for International Taxation v. 73, n. 9, September 2019Summary: 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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2019/9-2 (Browse shelf)	Available		BIT/2019/9-2

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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.

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The International Compliance Assurance Programme reviewed the future of cooperative tax compliance? Ronal Russo and Mário Henrique Martini

By: Russo, Ronald J.

Contributor(s): Martini, Mário Henrique.

Browsing IEF Shelves Close shelf browser

By: Russo, Ronald J .

Contributor(s): Martini, Mário Henrique .