OECD Approach on Digital Transformation of Tax Administrations and New Taxpayer's Rights

1. Introduction 2. OECD’s Concern on Taxpayers’ Trust 3. OECD and Taxpayers’ Rights 4 4. Putting theory into practice 4.1 OECD and Taxpayers’ Rights in Transfer Pricing Digitalization 4.2 OECD and Taxpayers’ Rights in Exchange of Rulings (BEPS Action 5) 5. More in Detail: Technology, Data Collection and Exchange of Information 5.1. A Brief “Historical Excursus” of OECD Reports and Documents6. Updates by the Global Forum on Transparency and Exchange of Information for Tax Purposes 7. Final Remarks