Cooperative Compliance in the European Union: An Introduction to the European Trust and Cooperation Approach
Journal
European Union; International; OECD
Bulletin for International Taxation 2022 (Volume 76), No. 2
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.