El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE: ¿Hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
DOI:
https://doi.org/10.51302/rcyt.2018.4217Palabras clave:
programa internacional de cumplimiento y aseguramiento de riesgos fiscales, mecanismos de control de riesgos fiscales, informe fiscal país por país, riesgos fiscales, precios de transferencia, establecimiento permanente, cumplimiento cooperativo, BEPSResumen
Este trabajo expone el funcionamiento y elementos más relevantes del «Programa internacional de cumplimiento y aseguramiento de riesgos fiscales» (ICAP) que ha desarrollado recientemente la OCDE con el objetivo de mejorar los niveles de seguridad jurídica en materia tributaria a través de un mecanismo multilateral que coordina el análisis de riesgos fiscales internacionales por parte de distintas administraciones tributarias en relación con grupos de empresas multinacionales obligadas a presentar el informe fiscal país por país.
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