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OECD Updates Documentation for International Compliance Assurance Programme

31 January 2025

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Approved Changes

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OECD

The OECD has announced an update to the required documentation for the International Compliance Assurance Programme (ICAP). In particular, the Main Documentation Package has just been updated, including the removal of the requirement for MNE Groups to prepare a Country-by-Country Reporting Self-Assessment after the selection stage. --- International Compliance Assurance Programme: Updated Documentation The International Compliance Assurance Programme (ICAP) is a voluntary risk assessment and assurance programme to facilitate open and co-operative multilateral engagements between MNE groups willing to engage actively and transparently and tax administrations in jurisdictions where they have activities. MNEs interested in applying for a multilateral risk...