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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Methods and timing of collection vary from real time via B2B e-invoicing and B2C ePOS to use of portals or email for periodic uploading and transmission of structured sets of detailed data. Tax administrators are also scraping information off websites and integrating data from other sources such as financial institutions and blockchain/cryptocurrency networks and exchanges. Mandating business use of accounting systems or components therein that automatically send information to the tax authorities is an emerging trend as well, with Russia leading in this area. One step behind a mandated approach is the Netherlands, Singapore and Finland which are providing in one case software components or API’s each of which integrate into commercial accounting packages. Beyond collection, information is increasingly being shared across jurisdictions with the EU leading the way.ssss1

Taken to its logical conclusion this results in all the records of a business and substantial individual taxpayer information being collected and stored by the tax administrations. Tax administrations are beginning to be awash in data. But has it made a difference to date?