{"product_id":"co-operative-compliance-and-the-oecds-ronald-hein-9789403519517","title":"Co-operative Compliance and the OECD's International Compliance Assurance Programme","description":"\u003cp\u003eProminent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States).\u003c\/p\u003e \u003cp\u003eFollowing a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003ecriteria to enter the programme;\u003c\/li\u003e \u003cli\u003ethe range of taxes covered by the programme;\u003c\/li\u003e \u003cli\u003ereal-time consultation procedures;\u003c\/li\u003e \u003cli\u003eappeal procedures within the programme;\u003c\/li\u003e \u003cli\u003ethe possibility to 'agree to disagree' and to continue Co-operative Compliance even in cases of litigation;\u003c\/li\u003e \u003cli\u003erisk management strategies within tax authorities;\u003c\/li\u003e \u003cli\u003ecorporate administrative compliance burden; and\u003c\/li\u003e \u003cli\u003emain sources of tax uncertainty.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eCountry reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks.\u003c\/p\u003e \u003cp\u003eAlthough the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Ronald Hein\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403519517\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403519517\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 06\/10\/2020\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 320\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.38lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.75d","brand":"Ronald Hein","offers":[{"title":"Hardcover","offer_id":44079663022335,"sku":"9789403519517","price":142.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_8774c451-02be-47e3-a3df-b4aa942b6e0a.jpg?v=1685482426","url":"https:\/\/www.whiterainbookhouse.com\/products\/co-operative-compliance-and-the-oecds-ronald-hein-9789403519517","provider":"WR Book House","version":"1.0","type":"link"}