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Title:

Co-operative compliance and the OECD's International Compliance Assurance Programme / edited by Ronald Hein, Ronald Russo.

Publisher:

Kluwer Law International,

Copyright Date:

2020

Description:

xxv, 290 pages ; 25 cm.

Subject:

Taxpayer compliance--OECD countries.
Taxation--Law and legislation--OECD countries.
International business enterprises--International cooperation.--International cooperation.
Taxation.
Taxpayer compliance.
OECD countries.

Other Authors:

Hein, Ronald, editor.
Russo, R., 1963- editor.

Notes:

Includes bibliographical references and index.

Contents:

Chapter 1: Introduction: An investigation of co-operative compliance regimes and the ICAP/ Martini, M.H. ; p. 1-14
Chapter 2: International Compliance Assurance Programme / Johnson, M. Johnson, M. ; p. 15-22
Chapter 3: The ICAP experience : from a tax authority perspective / Rijsbergen, H. ; p. 23-34
Chapter 4: Co-operative compliance programmes in Australia : working towards justified trust / Black, C.M. ; p. 35-58
Chapter 5: Co-operative compliance : an Austrian point of view / Hofsta˜tter, S. ; p. 59-78
Chapter 6: Canada's experience with the ICAP / Magalhaes, T. Diniz Magalhaes, T. Diniz ; p. 79-90
Chapter 7: Does co-operative compliance fit into the German compliance environment? / Ruiter, W. de Ruiter, W. de ; p. 91-114
Chapter 8: From tax rulings to co-operative compliance : a new deal between the taxpayer and the Italian tax administration? / Grandinetti, M. Grandinetti, M. ; p. 115-136
Chapter 9: Japanese international compliance assurance in practice / Kawabata, Y. ; p. 137-150
Chapter 10: Co-operative compliance in Norway / Aziz, K. Aziz, K. ; p. 151-162
Chapter 11: Co-operative compliance and ICAP in the Netherlands / Russo, R. (Ronald) ; p. 163-176
Chapter 12: Co-operation Programme : a novelty in the Polish tax system / Sek, M. ; p. 177-194
Chapter 13: Hard law and soft law measures implemented by Spain regarding co-operative compliance / Pedrosa Lopez, J.C. ; p. 195-212
Chapter 14: Co-operative compliance : the U.K. Evolutionary Model / Oats, L. Oats, L. ; p. 213-230
Chapter 15: The U.S. Compliance Assurance Programme and comparative lessons / Williamson, J. Williamson, J. ; p. 231-252
Chapter 16: Preventing double taxation : analysis of recent developments and ICAP 2.0 / Braken, F. Braken, F. ; p. 253-270
Chapter 17: Concluding remarks and observations / Russo, R. (Ronald) ; p. 271-274

Summary:

Co-operative Compliance and the OECD's International Compliance Assurance Programme is the first publication to analyse co-operative compliance and the International Compliance Assurance Programme (ICAP) in twelve different jurisdictions. Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the ICAP, which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdiction.

Series:

EUCOTAX Series on European Taxation 68

ISBN:

9789403519517
9403519517

OCLC:

(OCoLC)1151889631

LCCN:

2020430790

Locations:

OVUX522 -- University of Iowa Libraries (Iowa City)