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In Search of Cooperative Compliance: International Compliance Assurance Programme (ICAP) and Turkey
Abstract
International Compliance Assurance Programme (ICAP) of OECD, a brand-new application, is the international reflection of the tax compliance expectations rising over cooperative compliance. ICAP is an application in which the tax risks of MNE groups are evaluated by bringing together the tax administrations of more than one country in which they operate and the relevant MNE group, and it has the capacity to create positive outputs at the point of ensuring voluntary tax compliance based on the establishment of tax certainty and consistency. In this study, the charactetistics, composition, and function of ICAP is revealed with the concept of cooperative compliance by comparing similar concepts with ICAP. Based on these elements, the chapter discusses Turkey's future participation in the programme.
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