New Technologies in International Law / Tymofeyeva, Crhák et al.

building for tax officials. Given the breadth of issues, capacity building will need to be multi-faceted to ensure long-term outcomes that can help meet the SDGs. 409 OECD Forum for Tax Administration The OECD Forum for Tax Administration allows tax administrations from different countries to discuss a group operating in multiple countries to decide how to proceed. This makes it easier to resolve disputes, encourage amicable solutions in the absence of unified tax standards, and gather information on foreign nationals’ businesses and activities to boost state tax income. 410 It also offers capacity building, including TADAT launched in 2015 and developed by a consortium of countries and international organizations, is a tool designed to help tax administrations objectively assess their strengths and weaknesses against a baseline of international best practices. The tool has been utilized by 90 tax administrations between November 2013 and February 2020. 412 Although each digitization journey is unique, the agencies can analyze and map regional characteristics. This insight is reflecting regional difficulties, providing regionally specialized recommendations and networking opportunities. 413 Tax Inspectors Without Borders Tax Inspectors Without Borders (TIWB) is a joint initiative of the OECD and the United Nations Development Programme (UNDP) supporting countries in building tax audit capacity. Tax experts are sent to developing countries by TIWB. These professionals assist local tax officers in auditing multinational corporations and wealthy individuals. Local tax inspectors learn from real audit cases in this hands-on curriculum. This method develops local tax administration skills and expertise. The current webpage lists running programs. 414 4. Development and Protection of Taxpayers Data Protection and Privacy Concerns in Taxation Policymakers face new risks for the security of the data that will be used to establish the tax base, subsequently leading to undermining trust regarding use of this data among taxpayers. 415 Furthermore, information technology is not immune to interference or 409 OECD, 2023 Progress Report on Tax Co-operation for the 21st Century. OECD Report for the G7 Finance Ministers and Central Bank Governors (2023) < https://doi.org/doi:https://doi.org/10.1787/d29d0872-en>, p. 29. 410 ILA, Sadowsky, M. e. c. White Paper 12 on Taxation: Taxing the Future (International Law Association (2023) , p. 53. 411 OECD, Forum on Tax Administration . 412 OECD, ‘Supporting the Digitalisation of Developing Country Tax Administrations’ (2021), p. 132. 413 Ibid., p. 121. 414 Tax Inspectors Without Borders. accessible at . 415 ILA, Sadowsky, p. 68. training, peer-to-peer support, knowledge sharing networks. 411 Tax Administration Diagnostic Assessment Tool (TADAT) 4.1

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