The OECD-led International Compliance Assurance Programme : a Game Changer?. PDF Download
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Author: S. Araki
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
In this article, the author discusses the background, significance, and potential implications of the International Compliance Assurance Programme (ICAP), a pilot initiative recently launched under the auspices of the OECD.
Author: S. Araki
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
In this article, the author discusses the background, significance, and potential implications of the International Compliance Assurance Programme (ICAP), a pilot initiative recently launched under the auspices of the OECD.
Author: Ronald Hein
Publisher: Kluwer Law International B.V.
ISBN: 9403519800
Category : Law
Languages : en
Pages : 314
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Book Description
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 International Compliance Assurance Programme (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 jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.
Author: M.H. Martini
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
In this article, the authors review the progress that the OECD has made in instituting and revising its International Compliance Assurance Programme (ICAP) and suggest ways in which the ICAP could be improved in the future.
Author: A. Majdańska
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The OECD has initiated a pilot programme called the International Compliance Assurance Programme (ICAP). This is the second part of a two-part contribution dealing with ICAP. It looks at ICAP itself and discusses its main design features such as the countryby-country report. Finally, it also examines the expected benefits and explores some challenges that may need to be addressed if the programme is to extend beyond the pilot phase.
Author: B. Heidecke
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The authors discuss the International Compliance Assurance Program (ICAP) of the OECD.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264852395
Category :
Languages : en
Pages : 94
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Book Description
This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.
Author:
Publisher:
ISBN: 9789264156227
Category : Education
Languages : en
Pages : 415
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Book Description
The OECD education indicators enable countries to see themselves in light of other countries performance. They reflect on both the human and financial resources invested in education and on the returns of these investments.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264082921
Category :
Languages : en
Pages : 251
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Book Description
This publication presents recent OECD papers on risk and regulatory policy. They offer measures for developing, or improving, coherent risk governance policies.
Author:
Publisher:
ISBN:
Category :
Languages : es
Pages : 0
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Book Description
Este informe anual presenta datos sobre transformación digital en empresas pymes, y política pública.
Author: T. Scott Murray
Publisher:
ISBN:
Category : Adult literacy
Languages : en
Pages : 496
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Book Description
In December 1995, the Organisation for Economic Co-Operation and Development (OECD) and Statistics Canada jointly published the results of the first International Adult Literacy Survey (IALS). For this survey, representative samples of adults aged 16 to 65 were interviewed and tested in their homes in Canada, France, Germany, the Netherlands, Poland, Sweden, Switzerland, and the United States. This report describes how the survey was conducted in each country and presents all available evidence on the extent of bias in each country's data. Potential sources of bias, including sampling error, non-sampling error, and the cultural appropriateness and construct validity of the assessment instruments, are discussed. The chapters are; (1) "Introduction" (Irwin S. Kirsch and T. Scott Murray); (2) "Sample Design" (Nancy Darcovich); (3) "Survey Response and Weighting" (Nancy Darcovich); (4) "Non-Response Bias" (Nancy Darcovich, Marilyn Binkley, Jon Cohen, Mats Myrberg, and Stefan Persson); (5) "Data Collection and Processing" (Nancy Darcovich and T. Scott Murray); (6) "Incentives and the Motivation To Perform Well" (Stan Jones); (7) "The Measurement of Adult Literacy" (Irwin S. Kirsch, Ann Jungeblut, and Peter B. Mosenthal); (8) "Validity Generalization of the Assessment across Countries" (Don Rock); (9) "An Analysis of Items with Different Parameters across Countries" (Marilyn R. Binkley and Jean R. Pignal); (10) "Scaling and Scale Linking" (Kentaro Yamamoto); (11) "Proficiency Estimation" (Kentaro Yamamoto and Irwin S. Kirsch); (12) "Plausibility of Proficiency Estimates" (Richard Shillington); and (13) "Nested-Factor Models for the Swedish IALS Data" (Bo Palaszewski). Fourteen appendixes contain supplemental information, some survey questionnaires, and additional documentation for various chapters. (Contains 94 tables, 12 figures, and 74 references.) (SLD)
