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Academic Journal

A review of Brazil approaches to cooperative compliance in light of International Tax Practice and the OECD concept

Authors : Martini, Mário H.

Subjects: cooperative tax compliance; Cooperative Compliance; enhanced relationship

Source: Martini , M H 2022 , ' A review of Brazil approaches to cooperative compliance in light of International Tax Practice and the OECD concept ' , Intertax , vol. 50 , no. 2 , pp. 177-195 . <

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Academic Journal

Cooperative Compliance in the European Union: An introduction to the European Trust and Cooperation Approach

Authors : Russo, Ronald; Engelmoer, Joost; Martini, Mário H.

Subjects: ICAP; horizontaal toezicht; Cooperative Compliance

Source: Russo , R , Engelmoer , J & Martini , M H 2022 , ' Cooperative Compliance in the European Union: An introduction to the European Trust and Cooperation Approach ' , Bulletin for International Taxation

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Academic Journal

The international compliance assurance programme reviewed:The future of co-operative tax compliance?

Authors : Martini, Mario; Russo, Ronald

Subjects: ICAP; co-operative compliance; Cooperative Compliance

Source: Martini , M & Russo , R 2019 , ' The international compliance assurance programme reviewed : The future of co-operative tax compliance? ' , Bulletin for International Taxation , vol. 73 , no. 9 . <

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