The U.S. IRS recently published updated FAQs on the International Compliance Assurance Program (ICAP). --- International Compliance Assurance Program (ICAP) Frequently Asked Questions The following is a list of frequently asked questions (FAQs) to help U.S. multinational enterprises (U.S. MNEs) considering whether to participate in the International Compliance Assurance Program (ICAP). General FAQs are also posted on the OECD website International Compliance Assurance Programme – FAQs (oecd.org). The questions and responses below are specific to U.S. MNEs that may be interested in ICAP. NOTE: These FAQs are not official pronouncements of law or directives and cannot be used, cited or...