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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Research findings into the digitalization of tax administrations have led to a renewed interest in developing and developed countries.ssss1

It is becoming increasingly difficult to ignore that “Tax Cooperative Compliance Programmes” and Tax Risk Management Processes for Tax Admnistrations; are valuable instruments that allow tax administrations to optimize the efficiency of their results and efficiently allocate available resources. A growing body of scientific literaturessss1, international and regional organizations sources,ssss1 and administrative doctrinessss1 recognise the relevance of this phenomenon noted.

Nowadays we are witnessing the second globalization era, which, among other factors, is characterized by the existence of open economies in which complex financial operations are carried out and where very sophisticated financial systems also frequently operate.

In this open, complex and global framework (in which the discussions of the G-20/OECD and the BEPs inclusive framework are relevant, among other considerations), there are still gaps such as the fair tax regime to transactions between transnational companies and the thorny, as-yet-unresolved issue of international transfer prices global regulation or the pending global challenge to a global taxation of the digital economy.