The Australian Taxation Office (ATO) has issued a notice on its participation in the International Compliance Assurance Programme (ICAP) launched by the OECD for MNE groups.
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International Compliance Assurance Programme (ICAP)
ICAP is a voluntary risk assessment and assurance programme to facilitate open and co-operative multilateral engagements between multinational enterprise (MNE) groups willing to engage actively and transparently with tax administrations in jurisdictions where the…