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OECD releases updated FAQs for MNEs participating in ICAP risk assessments

|Tax Alerts, Information Reporting, Infor ...|United States
United States

  • The updated FAQs clarify how multinational enterprises (MNEs) can participate in ICAP even if their ultimate parent company is not in a jurisdiction that participates in ICAP.
  • The FAQs also describe the option of subjecting only a segment of an MNE group to an ICAP risk assessment.
  • In general, the FAQs describe an increase in the options available, which may allow more MNEs to participate in ICAP.
 

On 5 June 2024, the Organisation for Economic Co-operation and Development (OECD) Forum on Tax A…

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