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

67 страница из 100

The Congress that we held in 2018 and this book that is now being released focus on reflecting on the efficiency of the world’s tax administrations. Progress in recent times has been very relevant, especially with regard to cooperation between Administrations at the international level, particularly through the exchange of information, which has gone under a real revolution.

These lines are dedicated to outlining what, in my opinion, are the greatest challenges facing tax administrations in the globalized and digitized world in which we live, that is, the main challenges for tax administrations of the 21st century. It is true that digitization and new technologies have allowed, on the one hand, greater possibilities of fraud, especially in an international context. The possibility of conducting business without physical presence has convulsed the traditional principles of international taxation that has led us to a multilateral negotiation within the Inclusive Framework at the OECD level, the final result of which is yet to be achieved. However, on the other hand, this technology is an opportunity to serve tax compliance that tax administrations should take advantage of.