As the fight against tax fraud becomes a critical issue and top ranks in the agendas of Governments around the world, there are an increasing number of tax Administrations which see immediate access to data as a solution an introduce in their local tax systems obligations known as Continuous Transaction Controls (CTC) or transaction-based reporting. These obligations may adopt the form of compulsory use of homologated e-invoicing solutions or transactions list reporting, which must comply with t...
