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

14 страница из 100

o More generally digitalization challenges of what is harmful and what is acceptable tax competition in a digital environment and this will require updating the standards set by the EU code of conduct group and the OECD.

New opportunities

What is missing from the EU debate is a focus on the opportunities opened up by digital technologies –AI, ML, Data Mining, Blockchain and others– to transform (disrupt) the way EU tax administrations operate and interact with each other and non-EU administrations. The EC to its credit has tried to push this agenda but member states have been reluctant (e.g. on harmonized digital platforms for VAT).

These technologies have the potential to reduce the tax gap, to reduce the compliance and administrative costs of taxation, to provide a level playing field between different sectors and between MNES and SMEs in such sectors (recent EU data suggests that 70% of SME are digitalizing and governments need to keep up – as expectations of their digitalization will legitimately increase) and to improve the competitiveness of EU companies in global markets.