OECD Updates FAQs on International Compliance Assurance Programme Including that Applications May be Submitted at Any Time
The OECD has announced updated Frequently Asked Questions (FAQs) on the International Compliance Assurance Programme (ICAP). ICAP is a voluntary risk assessment and assurance programme to facilitate open and cooperative multilateral engagements between MNE groups and tax administrations in jurisdictions where they have activities. This involves support for the effective use of transfer pricin…
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