OECD: Selection documentation package requirements for International Compliance Assurance Programme (ICAP)

ICAP is a multilateral risk assessment program for transfer pricing and permanent establishment issues

July 18, 2024

The Organisation for Economic Cooperation and Development (OECD) published the “selection documentation package” requirements for the International Compliance Assurance Programme (ICAP)—a multilateral risk assessment program for transfer pricing and permanent establishment issues—on the ICAP website.

The OECD also posted headers on the ICAP website for the ICAP “main documentation package” and “outcome letter (template),” both with the note “coming soon.”

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