A taxpayer’s guide to the International Compliance Assurance Programme

In this webcast, panelists discuss recent developments in the International Compliance Assurance Programme (ICAP).

ICAP uses a taxpayers’ Country-by-Country reports, transfer pricing master and local files and other relevant information to try and provide an efficient, effective, clear and coordinated approach to achieving early tax certainty and assurance between the taxpayer and a multilateral group of tax administrations. It covers transfer pricing, permanent establishment and other categories of international tax risk.

Under a new round of ICAP, 19 participating national tax administrations now invite companies to apply for ICAP risk assessments, in advance of the 30 September 2021 deadline.

Join panelists from the EY organization and the Organisation for Economic Cooperation and Development (OECD) as they discuss the recently announced third phase of ICAP discussing:

  • ICAP’s recent history and alignment with other available dispute prevention tools and programs
  • How ICAP works
  • Implementation inconsistencies between countries
  • ICAP considerations for interested taxpayers
  • Developments in the EU tax dispute prevention and resolution environment


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