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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Navigating this complex and rapidly evolving landscape requires tax administrators to become grounded in the both the pitfalls and promise of digital technologies. Given the pervasive nature of technology in our lives and the economy, its only appropriate that now the full complement of decisions; strategic, policy and administrative, must now be informed by the range of options digital tech provides.

Digital is not a one size fits all. As jurisdictions vary in their circumstances and needs, so digital capabilities must be selected and combined into uniquely relevant compositions. We hope this work helps provide the insight needed to begin or continue the situationally specific conversations around what might be an appropriate composition of digital technologies for your specific situation.

The remainder of this chapter is organized into four parts;

• First to provide context we briefly cover four issues: the tax gap, challenges from the digital economy, the digitization of fraud, and the pace of technology.