TPI 2018, 178
The OECD has initiated a pilot programme called the International Compliance Assurance Programme (ICAP). This is the second part of a two-part contribution dealing with ICAP. It looks at ICAP itself and discusses its main design features such as the country-by-country report. Finally, it also examines the expected benefits and explores some challenges that may need to be addressed if the programme is to extend beyond the pilot phase.