On February 18, 2021, the OECD Forum on Tax Administration released a new handbook for the International Compliance Assurance Programme (ICAP), which for the first time is being run as a full program open to all FTA member tax administrations.
The handbook builds on feedback from tax administrations and MNE groups, including those with direct experience from the two pilots. Additional information on ICAP, including more frequently asked questions and a list of participating tax administrations, will be made available on the dedicated ICAP webpage during March 2021.
The Forum on Tax Administration is a global forum on tax administration for Commissioners. It has 53 members, including all G20 and OECD member countries as well as a number of advanced and emerging non-OECD economies.