Keywords
programa de evaluación de riesgos fiscales, relación multilateral, relación cooperativa, tax risk assessment program, multilateral relationship, cooperative relationship
Programa de garantía de cumplimiento o international compliance assurance (ICAP)
Abstract
En este trabajo se tratan de exponer las principales características del International Compliance Assurance Programmme (ICAP) o Programa de Garantía de Cumplimiento, como mecanismo multilateral de evaluación y análisis de riesgos que, surgido en el seno de la OCDE, trata de abordar los desafíos que plantea la fiscalidad internacional desde una perspectiva multilateral y cooperativa.
This paper attempts to present the main characteristics of The Intenational Compliance Assurance Programme (ICAP) as a multilateral mechanism for evaluation and risk analysis that emerged within the OECD, tries to addres the challenges posed by international taxation from a multilateral and cooperative perspective.
This paper attempts to present the main characteristics of The Intenational Compliance Assurance Programme (ICAP) as a multilateral mechanism for evaluation and risk analysis that emerged within the OECD, tries to addres the challenges posed by international taxation from a multilateral and cooperative perspective.
Información detallada
Materias, derechos, colecciones e identificadores
URI / Handle
http://hdl.handle.net/11531/44591Rights
Creative Commons Reconocimiento-NoComercial-SinObraDerivada España