Data di Pubblicazione:
2023
Abstract:
1. Introduction 1
2. OECD’s Concern on Taxpayers’ Trust 2
3. OECD and Taxpayers’ Rights 4
4. Putting theory into practice 6
4.1 OECD and Taxpayers’ Rights in Transfer Pricing Digitalization 6
4.2 OECD and Taxpayers’ Rights in Exchange of Rulings (BEPS Action 5) 7
5. More in Detail: Technology, Data Collection and Exchange of Information 8
5.1. A Brief “Historical Excursus” of OECD Reports and Documents 10
6. Updates by the Global Forum on Transparency and Exchange of Information for Tax Purposes 12
7. Final Remarks
2. OECD’s Concern on Taxpayers’ Trust 2
3. OECD and Taxpayers’ Rights 4
4. Putting theory into practice 6
4.1 OECD and Taxpayers’ Rights in Transfer Pricing Digitalization 6
4.2 OECD and Taxpayers’ Rights in Exchange of Rulings (BEPS Action 5) 7
5. More in Detail: Technology, Data Collection and Exchange of Information 8
5.1. A Brief “Historical Excursus” of OECD Reports and Documents 10
6. Updates by the Global Forum on Transparency and Exchange of Information for Tax Purposes 12
7. Final Remarks
Tipologia CRIS:
2.1 Contributo in volume (Capitolo o Saggio)
Keywords:
OECD, Digital Transformation, Tax Administration, Taxpayers’ Rights
Elenco autori:
DEL FEDERICO, Lorenzo
Link alla scheda completa:
Titolo del libro:
Digital Trasnformation of Tax Administrations in the European Union