An MNE can find more information about the International Compliance Assurance Program (ICAP) by visiting the OECD’s ICAP webpage. Detailed information regarding the ICAP process is available in the ICAP Handbook posted on the OECD’s ICAP webpage. Additionally, detailed information on each jurisdiction participating in ICAP is available on the OECD’s website in the ICAP country profile section. MNEs interested in participating in ICAP are encouraged to contact the IRS at lbi.icap@irs.gov for further information.
Sources:
IRM Part 4. Examining Process. Chapter 60. International Procedures. Section 11. International Compliance Assurance Program
