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.
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