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OECD Releases Tax Administration 3.0 Reports on Digital Identification of Taxpayers, Connecting with Natural Systems, and Electronic Invoicing — Orbitax Tax News & Alerts

The OECD recently released three reports as part of the Tax Administration 3.0 project, which provide initial findings on the Digital Identification of Taxpayers, Connecting with Natural Systems, and Electronic Invoicing.

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Tax Administration 3.0 and the Digital Identification of Taxpayers: Initial Findings

The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified effective digital identity as one of the core building blocks for enabling seamless tax administration as it can help provide a secure connection between the systems of tax administrations and taxpayers. This report, Tax Administration 3.0 and the Digital Identification of Taxpayers: Initial Findings explores the current state of play on digital identity, the different domestic solutions adopted in a number of jurisdictions as well as the challenges related to cross-border processes. It also lays the groundwork for future collaborative work with business and other stakeholders in this area. This report was developed by officials from Australia, Canada, Finland, Indonesia, Spain, Norway, the United States, and supported by the Secretariat for the Forum on Tax Administration.

Tax Administration 3.0 and Connecting with Natural Systems: Initial Findings

The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified the automated connection of systems between tax administrations and business as one as one of core building blocks of seamless tax administration. This report, Tax Administration 3.0 and Connecting with Natural Systems: Initial Findings, explores this issue in the context of sharing and gig economy platforms and identifies the key questions for businesses and tax administrations to consider. It also lays the ground work for future collaboration by identifying a possible technical framework to support these connections. This report was developed by officials from Australia, Canada, Denmark, Ireland, Israel, Finland, the United Kingdom, and supported by the Secretariat of the OECD's Forum on Tax Administration.

Tax Administration 3.0 and Electronic Invoicing: Initial Findings

The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified electronic invoicing as one of the projects for further exploration. This report, Tax Administration 3.0 and Electronic Invoicing: Initial Findings, examines the current state of play on electronic invoicing based on a global survey. It also draws out some considerations that administrations exploring possible implementation or reform of such systems may wish to take into account. This report contains a number of case studies and examples from countries which have implemented electronic invoicing. This report was developed by officials from Canada, Chile, China (People's Republic of), Hungary, Spain, and supported by the Secretariat of the OECD's Forum on Tax Administration.