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

systemic corruption prevalent in many developing countries and it may be internally compromised. 416 Technology-based reforms in tax administration must be backed by a functional, modern legal system to realize the full revenue gains and ensure a fair and equitable tax system. 417 To provide a specific example of how such issues are addressed, information security management is a key area of work for many developing countries as they venture into new areas of tax co-operation, notably automatic exchange of information for tax purposes. Specifically, the Global Forum on Transparency and Exchange of Information for Tax Purposes is an initiative that provides technical assistance to help countries implement and take advantage of information exchange standards. From its modest beginnings, the capacity-building programme has gradually grown to become one of the core activities of the Global Forum Secretariat. 418 Recently, Thailand demonstrated a strong commitment to meeting international standards on transparency and exchange of information (EOI) to combat tax evasion, beginning with its induction program in 2017 and leading to its commitment to the Automatic Exchange of Information standard in 2020 and signing of the CRS-MCAA 419 in 2022. With support from the Global Forum and the Asian Development Bank (ADB), Thailand undertook extensive capacity-building initiatives from 2018 to 2022. Significant strides included adopting enhanced security policies, risk management frameworks, data policies for endpoints and removable devices, and improvements in physical and technological infrastructure. Consequently, Thailand successfully passed its pre-exchange confidentiality assessment. In 2022, 21 detailed technical-assistance reports were produced and provided to Asian members. 420 4.2 Taxpayer Rights and Access to Technology Taxpayers’ rights must be adapted to new technology contexts as the economy digitizes. This shift in tax collection technologies underlines the absence of proper legal frameworks, posing threats to privacy, defense rights, home security, and legal certainty. 421 Secure data access for corrections, specialized training for tax authorities and institutions, strong data storage and transmission, and complete data security rules are all required to reduce threats to taxpayers. Furthermore, in an era where technology can automate most processes, it seems crucial to retain human oversight for final validation 416 Umar MA and Masud A, ‘Why Information Technology is Constrained in Tackling Tax Noncompliance in Developing Countries’ (2020) 33(2) Accounting Research Journal 307. 417 Okunogbe O and Santoro F, ‘The Promise and Limitations of Information Technology for Tax Mobilization’ (2023) 38(2) The World Bank Research Observer 295. 418 OECD, ‘10 Years of Capacity Building. 2022 Global Forum Capacity Building Report’ (2022), . 419 The CRS MCAA specifies the details of what information will be exchanged and when. 420 Asia Initiative, ‘Tax Transparency in Asia 2023: Asia Initiative Progress Report’, (2023), , p. 40. 421 ILA, Sadowsky, p. 112.

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