Leading tax administrations release details of the ICAP multilateral tax risk assurance programme to provide early certainty for tax administrations and MNEs


18/02/2021 - Today, the OECD Forum on Tax Administration (FTA) released a new handbook for the International Compliance Assurance Programme (ICAP), which for the first time is being run as a full programme open to all FTA member tax administrations.


ICAP is a voluntary programme for a co-ordinated risk assessment of large MNE groups by tax administrations in several jurisdictions using a group’s Country-by-Country reports, master file, local files and other transfer pricing information. The programme facilitates open and co-operative multilateral engagements between MNE groups and tax administrations, with a view to providing early tax certainty and assurance.


ICAP was developed under the framework of the FTA Large Business and International Programme, sponsored by the Canada Revenue Agency, and has been tested through two pilots: the first beginning in 2018 with eight participating tax administrations and the second beginning in 2019 with 19 participating tax administrations. The handbook that is released today builds on feedback from tax administrations and MNE groups, including those with direct experience from the two pilots.


Additional information on ICAP, including more frequently asked questions and a list of participating tax administrations, will be made available on the dedicated ICAP webpage during March 2021. The parent company of an MNE group interested in joining the programme should contact its local tax administration to discuss its possible participation in ICAP ahead of the first application deadline on 30 September 2021.


The Forum on Tax Administration is a global forum on tax administration for Commissioners. It has 53 members, including all G20 and OECD member countries as well as a number of advanced and emerging non-OECD economies. The FTA has extensive collaboration with a wide range of international and regional organisations, including the IMF, IOTA and CIAT as well as other stakeholders.



Media queries should be directed to Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 1 45 24 91 08 ) or Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 1 45 24 98 92 ).



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