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Mr Alakbar Mammadov (Adviser to Minister of Taxes, Ministry of Taxes of the Republic of
Azerbaijan)
Mr Korstian Kool (Senior Adviser, OECD)
Ms Francesca Lagerberg (Global leader – tax services at Grant Thornton)
Mr Pat Molan (Principal Officer, Planning Division, Irish Tax and Customs)

The title of this e-book may be familiar to you. The 19th General Assembly of IOTA held in
Rotterdam, the Netherlands, on 2-3 July 2015 was devoted to this subject. Considering the
relevance and importance of the topic we approached the speakers of the Assembly to
write articles based mainly on what was presented there. This publication thus gives us an
opportunity to further examine one of the most relevant issues that tax administrations are
facing today, at the half-way point towards our next Assembly, which will address another
current issue of tax administrations: opportunities and challenges for using data in a
smarter way (“Data-driven Tax Administration”).

I am convinced that all the articles in this e-book will give you useful information and will
contribute to sharing experiences and practices in the international tax community.

Budapest, February 2016

Jan Christian Sandberg
Acting Executive Secretary of IOTA, the Intra-European Organisation of Tax
Administrations

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