Add to ORKGIn 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
Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship...
This working paper presents the findings of a study of Co-operative Compliance in the Netherlands an...
For the last decade a major trend within tax administrations has been to shift from a roughly one si...
In this article, the authors examine the OECD’s International Compliance Assurance Programme (ICAP) ...
Cooperative tax compliance approaches were initiated in the 2000s as an alternative to more efficien...
In this article, the authors review the progress that the OECD has made in instituting and revising ...
In recent years more and more jurisdictions have entered into some form of cooperative compliance sc...
The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control ...
Cooperative tax compliance approaches were initiated in the 2000s with the intention to allocate tax...
This article describes the newly introduced approach of Cooperative Compliance of the European Union...
Cooperative compliance programmes have been introduced in various tax jurisdictions, with its pionee...
Tax authorities increasingly rely on a cooperative approach to support corporate tax compliance. Thi...
This article analyzes the Co-operative Compliance approach under Japanese tax law. OECD published "C...
Tras dos ediciones piloto en 2018 y 2019, el International Compliance Assurance Programme (ICAP) de ...
This is the final version. Available on open access from Springer via the DOI in this recordCooperat...
Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship...
This working paper presents the findings of a study of Co-operative Compliance in the Netherlands an...
For the last decade a major trend within tax administrations has been to shift from a roughly one si...
In this article, the authors examine the OECD’s International Compliance Assurance Programme (ICAP) ...
Cooperative tax compliance approaches were initiated in the 2000s as an alternative to more efficien...
In this article, the authors review the progress that the OECD has made in instituting and revising ...
In recent years more and more jurisdictions have entered into some form of cooperative compliance sc...
The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control ...
Cooperative tax compliance approaches were initiated in the 2000s with the intention to allocate tax...
This article describes the newly introduced approach of Cooperative Compliance of the European Union...
Cooperative compliance programmes have been introduced in various tax jurisdictions, with its pionee...
Tax authorities increasingly rely on a cooperative approach to support corporate tax compliance. Thi...
This article analyzes the Co-operative Compliance approach under Japanese tax law. OECD published "C...
Tras dos ediciones piloto en 2018 y 2019, el International Compliance Assurance Programme (ICAP) de ...
This is the final version. Available on open access from Springer via the DOI in this recordCooperat...
Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship...
This working paper presents the findings of a study of Co-operative Compliance in the Netherlands an...
For the last decade a major trend within tax administrations has been to shift from a roughly one si...