![]() The programme facilitates open and co-operative multilateral engagements between MNE groups and tax administrations, with a view to providing early tax certainty and assurance. ICAP is a voluntary programme for a co-ordinated risk assessment of large MNE groups by tax administrations in several jurisdictions using a group’s Country-by-Country reports, master file, local files and other transfer pricing information. Today, the OECD Forum on Tax Administration (FTA) released a new handbook for the International Compliance Assurance Programme (ICAP), which for the first time is being run as a full programme open to all FTA member tax administrations. Green growth and sustainable development. ![]()
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