El Programa Europeo de Cumplimiento Cooperativo para Grandes Empresas Multinacionales (ETACA)
DOI:
https://doi.org/10.51302/rcyt.2022.11487Palabras clave:
ETACA, cumplimiento tributario cooperativo, precios de transferenciaResumen
El presente trabajo tiene por objeto el análisis del programa europeo cooperativo para grandes empresas multinacionales, esto es, el denominado «ETACA» (European Trust and Cooperation Approach), que la Comisión Europea ha puesto en marcha recientemente y que se inspira en el ICAP (International Compliance Assurance Programme) desarrollado por la OCDE. El artículo examina el alcance y funcionamiento del programa ETACA, así como las principales diferencias que pueden observarse en relación con el ICAP de la OCDE. El estudio contiene en su parte final una serie de reflexiones de fondo acerca de la configuración y funcionalidad de estos programas (ETACA e ICAP) en el actual contexto post-BEPS de transformación del sistema tributario internacional.
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