The OECD International Compliance Assurance Programme: Just a New Multilateral and Cooperative Model of Tax Control for Multinational Enterprises?

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11 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Taxation and Compliance Studies Corporate Taxation and Avoidance

Abstract

This article examines the OECD’s International Compliance Assurance Programme and considers whether it constitutes just a new model for tax control in relation to multinational enterprises or whether it could also be considered the basis of an unprecedented dispute-prevention mechanism that can reduce the level of transfer pricing controversies and stabilize the post-BEPS framework.

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2018“Taxation Where Value is Created” and the OECD/G20 Base Erosion and Profit Shifting Initiative 2017Cross-Border Tax Dispute Resolution in the 21st century: A Comparative Study of Existing Bilateral and Multilateral Remedies 2017Country-by-Country Reporting: Handbook on Effective Tax Risk Assessment 2016Joint Tax Audits: Which Countries May Benefit Most?2018Back to Grass Roots: The Arm’s Length Standard, Comparability and Transparency – Some Perspectives from the Emerging World

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