The Rise of Cooperative Compliance Programmes and the Rule of Law: A Comparison between Belgium and Italy

Abstract

Since the early 2000s, Cooperative Compliance Programmes (CCPs) have been introduced in various jurisdictions in an attempt to improve tax compliance by large corporate taxpayers. In this article, the authors examine two recent CCPs and conclude that, although the success of these CCPs cannot yet be evaluated, a higher level of legal certainty for taxpayers regarding, for example, the consequences of ending participation in the program, is likely to enhance their attractiveness.