El Programa Europeo de Cumplimiento Cooperativo para Grandes Empresas Multinacionales (ETACA)

• José Manuel Calderón Carrero ^[1] ; Alberto Quintas Seara ^[1]
  1. [1] Universidade da Coruña

     Universidade da Coruña

     A Coruña, España

     
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 476, 2022, págs. 39-64
• Idioma: español
• Títulos paralelos:
  • The European Cooperative Compliance Programme for Large Multinational Enterprises (ETACA)
• Enlaces
  • Texto completo
• Dialnet Métricas: 2 Citas
• Resumen
  • español

    El presente trabajo tiene por objeto el análisis del programa europeo cooperativo para grandes empresas multinacionales, esto es, el denominado «ETACA» (European Trust and Cooperation Approach), que la Comisión Europea ha puesto en marcha recientemente y que se inspira en el ICAP (International Compliance Assurance Programme) desarrollado por la OCDE. El artículo examina el alcance y funcionamiento del programa ETACA, así como las principales diferencias que pueden observarse en relación con el ICAP de la OCDE. El estudio contiene en su parte final una serie de reflexiones de fondo acerca de la configuración y funcionalidad de estos programas (ETACA e ICAP) en el actual contexto post-BEPS de transformación del sistema tributario internacional.

  • English

    The purpose of this paper is to analyse the European cooperative programme for large multina-tional companies, the so-called «ETACA» (European Trust and Cooperation Approach), which has recently been launched by the European Commission and which is inspired by the ICAP (International Compliance Assurance Programme) developed by the OECD. In this regard, we will examine the scope and functioning of the ETACA, as well as the main differences that can be observed in relation to the OECD ICAP. Finally, we will provide some thoughts on the con-figuration and functionality of these programmes (ETACA and ICAP) in the current post-BEPS context of transformation of the international tax system.

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