The European Cooperative Compliance Programme for Large Multinational Enterprises (ETACA)
DOI:
https://doi.org/10.51302/rcyt.2022.11487Keywords:
ETACA, cooperative tax compliance, transfer pricingAbstract
The purpose of this paper is to analyse the European cooperative programme for large multinational companies, the so-called «ETACA» (European Trust and Cooperation Approach), which has recently been launched by the European Commission and which is inspired by the ICAP (International Compliance Assurance Programme) developed by the OECD. In this regard, we will examine the scope and functioning of the ETACA, as well as the main differences that can be observed in relation to the OECD ICAP. Finally, we will provide some thoughts on the configuration and functionality of these programmes (ETACA and ICAP) in the current post-BEPS context of transformation of the international tax system.
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