Retos del International Compliance Assurance Programme (ICAP) permanente de la OCDE como modelo de cumplimiento cooperativo multilateral

  1. Aurora Ribes Ribes
Journal:
Crónica tributaria

ISSN: 0210-2919,  2695-7566

Year of publication: 2022

Issue: 182

Pages: 91-124

Type: Article

DIALNET GOOGLE SCHOLAR lock_openOpen access editor

More publications in: Crónica tributaria

Abstract

After two pilot editions in 2018 and 2019, the OECD’s International Compliance Assurance Program (ICAP) became permanent in 2021 as a voluntary tax risk assessment program for multinationals with an international presence. This paper addresses the study of the two versions under test, as well as the configuration and improvements incorporated in the ICAP of 2021, based on the accumulated experience. Special emphasis is placed on the perfectible aspects of the program and the results obtained to date, in order to determine whether ICAP truly constitutes a multilateral cooperative compliance assurance program capable of providing benefits (legal certainty) to both the taxpayer and the participating tax Administrations and, therefore, a decisive step towards multilateralism within the framework of tax compliance and tax risk assessment.

Bibliographic References

  • Bronzewska, K. y Van Der Enden, E. (2014): “Tax Control Framework – A conceptual approach: the six nuances of good tax governance”, Bulletin for International Taxation, vol. 68, n.º 11: 635-640.
  • Calderón Carrero, J. M. (2018): “El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE: ¿Hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?”, Revista de Contabilidad y Tributación, n.º 423: 5-32.
  • Calderón Carrero, J. M. (2019a): “El enfoque coordinado de inspecciones de precios de transferencia en la UE”, Quincena Fiscal, n.º 4 [BIB 2019\689].
  • Calderón Carrero, J. M. (2019b): “Los marcos de control de riesgos fiscales en un contexto post-BEPS”, Revista de Contabilidad y Tributación, n.º 436: 5-52.
  • Castro de Luna, M. J. (2019): “Programa de garantía de Cumplimiento oInternational Compliance Assurance Programme (ICAP)”, Quincena Fiscal, n.º 18 [BIB 2019\8649].
  • European Commission (2020): Communication from the Commission to the European Parliament and the Council. An Action Plan for fair and simple taxation supporting the recovery strategy , COM (2020) 312 final, 15 July.
  • González Martínez, E. y Manrique López, E. (2019): “Programa internacional de cumplimiento cooperativo (ICAP): desarrollo y evolución”, en M. Santana Lorenzo y C. García Novoa (dirs.): Practicum Compliance Tributario 2020, Thomson Reuters: 661-690.
  • Heidecke, B. y Slagter, L. (2018): “The International Compliance Assurance Programme and Joint Audits: a new epoch of transfer pricing tax audits?”, International Transfer Pricing Journal, vol. 25, n.º 3.
  • Hein, R. y Russo, R. (eds.) (2020): “Co-operative Compliance and the OECD’s International Compliance Assurance Programme”, EUCOTAX Series on European Taxation, vol. 68, Wolters Kluwer.
  • IMF/OECD (2017): Tax certainty Report for the G20 Finance Ministers, March.
  • IMF/OECD (2019): Progress Report on Tax Certainty for the G20 Finance Ministers and Central Bank Governors , June.
  • Marcovici, Ph. y Noked, N. (2021): “Cooperative Compliance Program for individuals and trusts: a proposal for a compliance passport”, Journal of Tax Administration, vol. 6, n.º 2.
  • Martini, M. H. (2020): “Introduction: An investigation of Co-operative Compliance Regimes and the ICAP”, en R. Hein y R. Russo (eds.): Co-operative Compliance and the OECD’s International Compliance Assurance Programme , Wolters Kluwer.
  • Martini, M. H. y Russo, R. (2021): “The International Compliance Assurance Programme: Review of the Full Programme”, Bulletin for International Taxation, vol. 75, n.º 4.
  • Miñano Fernández, G. y Manero Ruiz, A. (2019): “Buenas prácticas tributarias en las empresas”, en M. Santana Lorenzo y C. García Novoa (dirs.): Practicum Compliance Tributario 2020, Thomson Reuters: 139-155.
  • OECD (2006): Final Seoul Declaration.
  • OECD (2013): Co-operative compliance: a framework. From enhanced relationship to cooperative compliance , Paris.
  • OECD (2016): Co-operative tax compliance: building better tax control frameworks , Paris.
  • OECD (2018): International Compliance Assurance Programme. Pilot Handbook, Paris.
  • OECD (2019): International Compliance Assurance Programme. Pilot Handbook 2.0, Paris.
  • OECD (2021): International Compliance Assurance Programme Handbook for Tax Administrations and MNE groups , Paris.
  • Russo, R. y Martini, M. H. (2019): “The International Compliance Assurance Programme Reviewed: the future of cooperative tax compliance?”, Bulletin for International Taxation, vol. 73, n.º 9.
  • Soler Roch, Mª. T. (2012): “Tax Administration versus taxpayer – a new deal?”, World Tax Journal, vol. 4, n.º 3: 282-296.
  • Soler Roch, Mª. T. (2019): “Los retos tributarios del siglo XXI”, Revista Española de Derecho Financiero, n.º 183: 31-45.
  • Soto Bernabeu, L. (2020): Los programas de cumplimiento voluntario como estímulo a la regularización tributaria , Tirant lo Blanch.
  • Stanley-Smith, J. (2019): “Tax heads encourage more companies to use ICAP”, International Tax Review, 10 July.
  • Van Der Enden, E. y Bronzewska, K. (2014): “The concept of cooperative compliance”, Bulletin for International Taxation, vol. 68, n.º 10: 567-572.
Data source: Dialnet