Download or read book The OECD International Compliance Assurance Programme : Just a New Multilateral an Cooperative Model of Tax Control for Multinational Enterprises?. written by J.M. Calderón Carrero and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the OECD's International Compliance Assurance Programme (ICAP) and considers whether it constitutes just a new model for tax control in relation to multinational enterprises or whether it could also be considered the basis of an unprecedented dispute-prevention mechanism that can reduce the level of transfer pricing controversies and stabilize the post-BEPS framework.