Colombia Joins OECD's International Compliance Assurance Program (ICAP)

The International Compliance Assurance Programme (ICAP) is a voluntary risk assessment and assurance programme to facilitate open and co-operative multilateral engagements between MNE groups and tax administration in jurisdictions where they have activities. Colombia will start participating in September 2021.

TAX ADMINISTRATIONS PARTICIPATING IN ICAP

The tax administrations participating in ICAP are listed below. This list will be updated as further tax administrations confirm participation in the programme.

• Australia
• Austria
• Belgium
• Canada
• Colombia
• Denmark
• Finland
• France
• Germany
• Ireland
• Italy
• Japan
• Luxembourg
• Netherlands
• Norway
• Poland 
• Russia
• Singapore
• Spain
• United Kingdom
• United States

WHERE TO FIND OUT MORE

In addition to the ICAP Handbook, further information on the tax administrations participating in ICAP can be found in this database (.xlsx). Questions concerning the programme may also be directed to [email protected].

ICAP AWARENESS SESSIONS

In March and April 2021, the OECD held two awareness sessions for MNEs willing to learn more about the programme. Download the supporting presentation (PDF) used during these sessions.

ICAP FREQUENTLY ASKED QUESTIONS

A list of frequently asked questions from MNE groups are available.

Find out more about the OECD work on:

• Forum on Tax Administration
• Country-by-Country Reporting (BEPS Action 13)
• Mutual Agreement Procedures (BEPS Action 14)
• Tax certainty 

ICAP HANDBOOK

The International Compliance Assurance Programme: Handbook for tax administrations and MNE groups contains information on the process for ICAP reflecting the experience and feedback of tax administrations and MNE groups that participated in two pilots for the programme, commencing in 2018 and 2019. The handbook includes a detailed description of each stage of the ICAP process, the documentation and information an MNE group participating in ICAP will provide, the level of comfort they may achieve as a result of participation in the programme, and a comparison of ICAP with other possible routes to greater tax certainty.  Download the handbook