OECD developmentsOECD releases ICAP statistics: PE highlightsOn 29 January 2024, the Organisation for Economic Co-operation and Development (OECD) released the first-published statistics on the International Compliance Assurance Programme (ICAP) since the start of the program in 2018, covering all 20 cases completed by October 2023. The statistics provide information on the tax administrations that participated in the completed ICAP risk assessments, the average time taken to complete a risk assessment, the core risk areas covered and aggregated data on the risk assessment outcomes. The document also includes information on the relationship between ICAP and other routes to tax certainty, such...