Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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We have a Forum –their inclusive framework– where almost all countries are for the first time engaged in the debate (yes some more than others but at least they have a seat at the table).

We have unprecedented cooperation between tax administrations. Multilateralism is very much alive in the tax world.

We have unprecedented dialogue between tax administration and MNES: just look at the spread of ICAP. Yes there are more aggressive audits but at least they are based upon better information and generally are based upon a common understanding of international rules. In addition the number of APA`s are increasing and MAP is working much better than in the past.

Tax Transparency has become the new norm. Yes, it can be painful being in full glare of the sunlight but more transparency will lead to more trust and in the longer term less tax populism.

At the same time our tax systems are on the brink of a transformation coming from new technologies: those we know (AI, ML) and those we are still trying to understand (e.g. Blockchain, quantum computing). I am convinced that these will eventual lead to what the OECD has called the invisible tax administration, an audit and return free tax environment; with real time compliance; with tax administrations being certifiers of systems (inputs) rather than verifiers of outcomes.