In this article, the authors review the progress that the OECD has made in instituting and revising its International Compliance Assurance Programme (ICAP) and suggest ways in which the ICAP could be improved in the future.
In this article, the authors review the progress that the OECD has made in instituting and revising its International Compliance Assurance Programme (ICAP) and suggest ways in which the ICAP could be improved in the future.