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Mensuel de décembre 2020 - Informatique financière

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The digitalization of Tax
Part 1: Taxing the digital economy   By Herwig TEMMERMAN, Partner at BearingPoint Luxembourg   Digitalization, artificial intelligence and blockchain: it is everywhere. But what about the impact on tax? To try and answer this question we will take the perspective of the three main actors, respectively the tax authorities, the service providers helping taxpayers to pay their taxes and the taxpayers.   Tax authorities are confronted with a double impact of digitalization. On the one hand they must adapt their taxation approach to the new ways of working of the digital economy. On the other they must digitalize their own processes. This leads to a total of 4 perspectives.   In this first article of...
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