Technology of International Taxation
摘要
Technology is a matter of curiosity; the word comes from the Greek words “techne”, meaning art, craft, or skill, and “logos”, meaning word, discourse, or reasoning, and it is profoundly reshaping the landscape of international taxation, introducing both opportunities and challenges for governments, businesses, and Tax Authorities around the world. Rapid advancements in digital technologies have created new economic models, altered traditional business practices and presented complex issues for tax systems designed for a pre-digital era. Many scandals in international taxation (LGT, UBS, HSBC, Lux Leaks, Panama Papers and Paradise Papers) are linked to the transformation, from paper to digital, of data archives that were downloaded and made public upon compensation, and one could say that technology has begun its dominance when the change in the tools brings about the change in the purpose. Today, technology means transparency.