El Programa Europeo de Cumplimiento Cooperativo para Grandes Empresas Multinacionales (ETACA)

  1. José Manuel Calderón Carrero 1
  2. Alberto Quintas Seara 1
  1. 1 Universidade da Coruña
    info

    Universidade da Coruña

    La Coruña, España

    ROR https://ror.org/01qckj285

Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Ano de publicación: 2022

Número: 476

Páxinas: 39-64

Tipo: Artigo

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Outras publicacións en: Revista de Contabilidad y Tributación. CEF

Resumo

The purpose of this paper is to analyse the European cooperative programme for large multina-tional companies, the so-called «ETACA» (European Trust and Cooperation Approach), which has recently been launched by the European Commission and which is inspired by the ICAP (International Compliance Assurance Programme) developed by the OECD. In this regard, we will examine the scope and functioning of the ETACA, as well as the main differences that can be observed in relation to the OECD ICAP. Finally, we will provide some thoughts on the con-figuration and functionality of these programmes (ETACA and ICAP) in the current post-BEPS context of transformation of the international tax system.

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Fonte de datos: Dialnet