New technologies: opportunities and challenges in tax field

22-11-2021 - 10:07 FISC
Word TAX with woman using her smartphone on a couch as background Word TAX with woman using her smartphone on a couch as background
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Fair, simple and efficient taxation is key to the EU goal of digital and sustainable transformation and crucial also to financing the post COVID recovery. This research paper for FISC committee explores opportunities and challenges of new technologies for EU tax policy and administration. It stresses the need for greater interoperability in order to step up the fight against tax fraud and base erosion, looks into the role the EU could play and considers potential legal challenges to EU action.