Programa de garantía de cumplimiento o international compliance assurance (ICAP)
Programa de garantía de cumplimiento o international compliance assurance (ICAP)
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.
info:eu-repo/semantics/publishedVersion
Artículos en revistas
330
330
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