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From National Cooperative Compliance to Project-Related Multilateral Cooperative Compliance

T.A. Christodoulopoulos et al.

World Tax Journal2025https://doi.org/10.59403/egtb09article
AJG 1ABDC B
Weight
0.50

What the paper says

Acknowledging that traditional dispute prevention and resolution mechanisms alone cannot provide the tax certainty needed by businesses in an efficient manner, the authors highlight the key role that programmes such as Cooperative Compliance (CC), the International Compliance Assurance Programme (ICAP) of the OECD, the European Trust and Cooperation Approach (ETACA) of the EU Commission and the Finnish Cross-border Dialogue (FCBD) can play for this purpose. This article illustrates the main characteristics of a plethora of national CC programmes around the world as well as of cross-border risk assessment and assurance programmes (ICAP, ETACA and FCBD), it examines their positive aspects and benefits, the challenges that they present and elaborates on relevant legal considerations. Lastly, the authors identify the limits of existing domestic and cross-border risk assessment and assurance programmes, and propose a new approach to help address these limitations: multilateral CC (MCC) programmes that will provide tax certainty in respect of all tax aspects of large cross-border projects (project-related MCC or, simply, PMCC programmes).

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https://doi.org/https://doi.org/10.59403/egtb09

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@article{t.a.2025,
  title        = {{From National Cooperative Compliance to Project-Related Multilateral Cooperative Compliance}},
  author       = {T.A. Christodoulopoulos et al.},
  journal      = {World Tax Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/egtb09},
}

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From National Cooperative Compliance to Project-Related Multilateral Cooperative Compliance

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.