I. Transactional data as the new paradigm in worldwide tax compliance Fighting against tax evasion and tax erosion has traditionally been a main concern for tax authorities no matter the country. The novelty is that, now, there is a consensus that the evolution of technology provides powerful tools to achieve these objectives. This is giving rise to a new status quo where the tax administrations make intensive use of technology for the managing of taxes and, through local normative which in...
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