International Compliance Assurance Programme (ICAP)

Autor: Martini, Mário H., Russo, Ronald, Hein, Ronald

Publikováno v: Tax Assurance: Latest developments on tax control frameworks, technology and governance, 253-269
ISSUE=2;STARTPAGE=253;ENDPAGE=269;TITLE=Tax Assurance

This analysis looks at the advent of the ICAP, its regulatory framework, the connections with joint audits, cooperative tax compliance and the European trust and cooperation approach, its instituting elements and characteristics, procedural aspects a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::6d2b9a2bea8b4684343cac790e6cc15c
https://research.tilburguniversity.edu/en/publications/ecd84872-a401-4d06-8d1f-3640b9672f50

Article: A Review of India Approaches to Cooperative Compliance in Light of the International Tax Practice and the OECD Framework [pre-publication]

Autor: Tandon, Suranjali, Martini, Mário H.

Publikováno v: Intertax; October 2023, Vol. 51 Issue: 10 p1-18, 18p