Multilateral-APA-Like Program to Create International Tax Certainty for Pilot Participants



K. Christy Vouri-Misso and Elizabeth Erickson wrote this bylined article on the launch of the International Compliance Assurance Programme (ICAP), in which the participants will use country-by-country reporting and other information to establish multilateral agreements. “ICAP has the potential to provide tax certainty in multiple jurisdictions, which could be of great benefit to multinational taxpayers,” the authors wrote.