By facilitating discussions between an MNE group and multiple tax administrations, ICAP helps optimise the use of transfer pricing documentation, including the group’s Country-by-Country report, offering a faster, clearer, and more efficient path to enhanced multilateral tax certainty. ICAP aims to reduce the resource burden on both MNEs and tax authorities, resulting in fewer disputes that require resolution through mutual agreement procedures. If further scrutiny is needed, the work carried out within ICAP can streamline compliance actions taken outside the programme, if necessary.