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

Journal
Russo, R. (Ronald); Engelmoer, J.J.; Martini, M.H.
European Union; International; OECD
Bulletin for International Taxation 2022 (Volume 76), No. 2
Format/Price
JournalUSD 45

This article describes the newly introduced approach of Cooperative Compliance of the European Union, the European Trust and Cooperation Approach. It also critically compares that programme with the OECD’s International Compliance Assurance Programme and with the pillars of Cooperative Compliance.