On January 23rd, 2018, the OECD announced the start of a preliminary International Compliance Assure Programme.
This program is aimed at using country-be-country reports as well as other information to facilitate the implementation of open cooperative international obligations between groups of international companies and tax authorities. The program will ensure the effective use of transfer pricing information By coordinating the dialogue between companies and tax authorities.
Note that eight jurisdictions are already participating in this program: Australia, Canada, Italy, Japan, the Netherlands, Spain, the United Kingdom and the United States. Their tax authorities will directly represent the jurisdictions.
On materials of the following website : http://www.oecd.org/ctp/international-compliance-assurance-programme-pilot-handbook.htm
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