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

71 страница из 100

Fourth, I believe that future taxation requires paying particular attention to the rights and guarantees of taxpayers. In this sense, it is necessary to review and adapt these rights as they are designed for traditional tax systems in the light of a new digital and technological Administration. In reality, the new context amplifies the traditional problems that already existed and it is necessary to pay attention to how the new reality influences the right to privacy, the protection of personal data or the right of defense, amongst others.

Finally, all of this must be accompanied by a change in the tax administrations’ personnel with the incorporation of new profiles trained in this digital context.

I would like to conclude this presentation by thanking Professor Eva Andrés for having counted on the Institute for Fiscal Studies and I for this project. Her concern for these issues and her collaborative spirit have allowed the success of this project. This is a great sign of the importance of collaboration of the Administrations with University.