New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpaye

New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpaye

The tax implications of social media are numerous and highly debated, spanning such issues as the taxation of influencers, digital barter, and digital services

The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domes

This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law pe