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

Author

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  • Aurora Ribes Ribes

    (Universidad de Alicante)

Abstract

Tras dos ediciones piloto en 2018 y 2019, el International Compliance Assurance Programme (ICAP) de la OCDE adquirió en 2021 carácter permanente como programa voluntario de análisis de riesgos fiscales de grupos empresariales con presencia internacional. Este trabajo aborda el estudio de las dos versiones en pruebas, así como de la configuración y mejoras incorporadas en el ICAP de 2021, a partir de la experiencia acumulada. Se incide especialmente en los aspectos perfectibles del programa y en los resultados obtenidos hasta la fecha, con el propósito de dilucidar si el ICAP constituye verdaderamente un programa de garantía de cumplimiento cooperativo multilateral susceptible de reportar beneficios (seguridad jurídica) tanto al contribuyente como a las Administraciones Tributarias partícipes y, por tanto, un paso decidido hacia el multilateralismo en el marco del compliance tributario y la evaluación de riesgos fiscales.

Suggested Citation

  • Aurora Ribes Ribes, 2022. "Retos del International Compliance Assurance Programme (ICAP) permanente de la OCDE como modelo de cumplimiento cooperativo multilateral," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 182(1), pages 91-123, March.
    • Handle: RePEc:hpe:crotri:y:2022:v:182:i:1:p:91-123
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