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International Compliance Assurance Programme (ICAP) of OECD, a brand-new application, is the international reflection of the tax compliance expectations rising over cooperative compliance. ICAP is an application in which the tax risks of MNE groups are evaluated by bringing together the tax administrations of more than one country in which they operate and the relevant MNE group, and it has the capacity to create positive outputs at the point of ensuring voluntary tax compliance based on the establishment of tax certainty and consistency. In this study, the charactetistics, composition, and function of ICAP is revealed with the concept of cooperative compliance by comparing similar concepts with ICAP. Based on these elements, the chapter discusses Turkey's future participation in the programme.

Within tax practices, the administration may collect taxes from taxpayers in excess or unduly. As a result, taxpayers incur losses appeared as a decrease in the value of money and the loss of the opportunity to use and get yields. The interest applies in compensating such losses besides the refund. There are two possibilities for taxpayers: the application to the tax administration or bringing an annulment action against courts. In order to compensate the damage of the taxpayer who applies for the correc-tion, deferment interest is calculated in accordance with Article 112/4 of Tax Procedure Law No 213, while different results occur for the taxpayer who chooses or have to file an action. Different practices of courts have so far been observed regarding the interest. In this study, besides the previous case law of the Council of State on this topic, the recent change of the case law is examined.