Joint Audits – Any agreement reached between the tax administrations is not how taxpayers are eventually being taxed

Driven by the OECD’s Base Erosion and Profit Shifting (“BEPS”) initiative, there is a trend towards cross-border administrative cooperation in the context of international tax law. This trend manifests itself in concrete measures such as the International Compliance Assurance Programme (“ICAP”) and joint tax audits (“Joint Audits”). The latter express the desire to achieve legal …

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