The Oecd International Compliance Assurance Programme Just A New Multilateral An Cooperative Model Of Tax Control For Multinational Enterprises
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The OECD International Compliance Assurance Programme : Just a New Multilateral an Cooperative Model of Tax Control for Multinational Enterprises?.
Author | : J.M. Calderón Carrero |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : |
ISBN | : |
Download The OECD International Compliance Assurance Programme : Just a New Multilateral an Cooperative Model of Tax Control for Multinational Enterprises?. Book in PDF, Epub and Kindle
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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