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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Second, Administrations must be prepared and trained for the challenges posed by the taxation of the digitized economy and above all for the substantial change that it will imply in the field of tax control. We are still waiting the solution to be adopted within the OECD in the digital project on pillars one and two. And it is evident that the new rules for the distribution of tax power between countries will require a new mode of control, different from the one that has been exercised to this day. Thus, we can already verify it in relation to taxes on digital services which some countries have already approved unilaterally.

Third, a challenge in the coming years is trying to reduce conflict in tax matters in order to improve tax certainty. It is, on the one hand, to prevent conflict in order to avoid it from occurring and promoting voluntary compliance. In this context, it is important to continue improving the existence of preventive mechanisms such as multilateral APAS or multilateral cooperative compliance (such as the ICAP project). In relation to the latter, it implies that the transparency of the taxpayers, beyond their legal obligations is compensated with tax certainty, and above all, it allows control in real time. This real-time control is something that technology increasingly allows and that should be encouraged. In addition, on the other hand, there should also be efforts to quickly and efficiently resolve the conflict when it has occurred, advancing in alternative ways of resolving disputes. It is worth noting that according to the Report Tax Administrations 2019, Comparative Information on OECD and other advanced and emerging economies the tax debt pending collection is set at 1.8 trillion dollars.