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International Compliance Assurance Programme (ICAP) - A Possible Alternative to APA
Kunal Dutta
3/21/2025
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This article explores ICAP as a cost-effective alternative to APAs for MNEs, offering tax authority comfort on low-risk transactions. ICAP covers up to four years, focusing on transfer pricing and permanent establishment issues but isn't binding or suitable for complex cases, audits, or restructuring.
Originally Published by Crowe Singapore, on 07 February 2025
