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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In addition to guaranteed synchronization, privacy preserving technologies that enable remote inquiry of data without the need to transmit or disclose underlying details are now available and rapidly being deployed.ssss1 These technologies could allow tax administrations to direct queries into the taxpayer’s systems and receive answers without having to take possession of the underlying data. They could form the basis of privacy preserving audit capabilities to complement continuous monitoring.

The concept of co-operative compliance emerged from the OECD’s Forum of Tax Administration (FTA) in 2013ssss1 as a follow on from a 2008 Study into the Role of Tax Intermediaries. It reinforced seven pillars of good design and introduced a systematic approach to tax risk as established in tax control frameworks of multinational enterprises, the taxpayer segment for which cooperative compliance was targeted.

A separate concept targeted at small and medium businesses was illustrated in an OECD report from 2014 entitled Tax Compliance by Design.ssss1 It provided two paths to enhanced compliance with one focusing on centralized data collection to check against voluntary compliance reporting and another that relies upon a secured chain of trusted systems to provide trusted results.