IOTA Papers is a series of short papers written by officials from IOTA member countries and IOTA partner organisations where they share their views, knowledge and experiences in relevant issues for tax administrations. You will find articles on hot topics such as taxation of the sharing economy, country experiences in joint audits and MAP practices, data analytics and tackling VAT fraud. etc.
We wish you nice reading and “cherry picking” and hope you will find interesting and useful information in the papers already available. We also encourage you to keep visiting the “IOTA Papers” section as many more informative contributions will follow regularly.
APPLYING THE GENERAL ANTI-AVOIDANCE RULE IN COMPLEX TAX AVOIDANCE SCHEMES: PRACTICAL EXAMPLES
Martynas Endrijaitis, Deputy Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania
Pre-insolvency procedures implemented in hungarian law
Katalin Kanizsai Dr (LL.M.), Hungarian National Tax and Customs Administration
AN INNOVATIVE MEAN FOR IMPROVING VOLUNTARY FISCAL COMPLIANCE BY SHARING TRANSPARENCY
Stefano Latini, Italian Revenue Agency
Assessing A Case of Dividend Tax Avoidance as Good Practice
Martynas Endrijaitis, Deputy Head State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania
Thoughts About Tax Gap, The Tax Compliance And Efficiency of the Tax System
Elena Petrova, Public Revenue Office Republic of North Macedonia
Ecosystem-Based Digitalisation of Taxation
Sami Koskinen, Finnish Tax Administration
COVID-19 Exit Strategy in the Field of Debt Management
Michael Roekaerts, FPS Finance
New Ways of Working in the Finnish Tax Administration
Maiju Lovio, Finnish Tax Administration
Transfer Pricing Documentation: The Competent Authority Perspective (only for registered users)
Filip Haes, Laetitia Belsack, FOD Financiën
Segmentation of Taxpayers Based on Tax Compliance Behaviour (only for registered users)
Natālija Fiļipoviča, State Revenue Service of the Republic of Latvia
Why do we pay taxes and why not? Do we really want to pay taxes?
Gábor Tóth, National Tax and Customs Administration, Hungary
Italy’s Electronic Invoicing Model: Trends, Latest News and Tangible Advantages
Stefano Latini
Exploring Crs Data – Possibilities For Usage Of Crs Data (only for registered users)
Dr. Mihai Paunescu and Leo Holy BA, Predictive Analytics Competence Center, Federal Ministry of Finance Austria
Through adapted communication, to transparency, Trust and improved compliance when paying tax debt
Elena Petrova
Italy, Green Light For The Start Of The New Project For Prepopulated Vat Returns
Stefano Latini
The Use of CRS Data in Italian Revenue Agency
Carla Cariello, Elisabetta Picerno, Antonino Virgillito (only for registered users)
Welcome to the Agency - A new full Guide on three-way kit for tax assistance provided to taxpayers by Italy's Revenue Agency
Stefano Latini
TRANSFER PRICING REGULATIONS IN ARMENIA
By Andranik Hakobyan, Chief Tax Inspector, Transfer Pricing and Tax Cooperation Division, State Revenue Committee of The Republic of Armenia
RISK MANAGEMENT IN ORDER TO ENHANCE COMPLIANCE OF TAXPAYERS IN HUNGARY
By Csilla Tamás Czinege, National Tax and Customs Administration of Hungary
VIRTUAL CURRENCY AND ICO TAXATION IN LITHUANIA
By Jolita Mazėtienė, Mantas Mickevičius, Gailina Budzinskienė and Jurijus Kondratovičius from State Tax Inspectorate under the Ministry of Finance of Lithuania
NUDGING IN THE CONTEXT OF TAXATION
By Maarten Luts and Marc Van Roy from Federal Public Service Finances, Belgium
THE ELECTRONIC PUBLIC ROAD CONTROL SYSTEM (EKAER) IN HUNGARY
By Hajnalka Höflinger J.D. from the National Tax and Customs Authority of Hungary
THE STRATEGY FOR WELCOMING THE TAXPAYERS IN FRANCE (only for registered users)
By Cécile Bader from General Directorate of Public Finances (DGFIP) of France
COUNTRY BY COUNTRY REPORT IN SPAIN: 2017 OVERVIEW (only for registered users)
By Israel Muñoz Diaz from the Spanish Tax Agency (AEAT)
TAX REFORM IN LATVIA IN 2018
By Baiba Jurisone and Liva Jirgensone from the State Revenue Service of Latvia
COLLABORATION WITH TAX SERVICE PROVIDERS IN THE E-INVOICE SYSTEM
By Marta Andrade Póvoa from the Tax and Customs Authority of Portugal
CO-CREATION, APPS AND RESPONSIVE DESIGN SOLUTIONS
By Elisabeth Lundberg and Elisabeth Toftén from the Swedish Tax Agency
MOTIVATION RATHER THAN ENFORCEMENT – WIDER, MORE EFFECTIVE APPROACH
By Airi Jansen-Uueda from Estonian Tax and Customs Board
AN ANALYTICAL APPROACH TO DETECT MTIC/MTEC VAT FRAUD INVOLVING ENERGY TRADING
By So Young Kim from the Norwegian Tax Administration
EXAMPLES OF MEASURING THE REPORTING COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES (only for registered users)
By Tomaž Lešnik from the Financial Administration of the Republic of Slovenia
REGULATION OF THE SHARING ECONOMY IN NORWAY
By Ninna Risnes from the Norwegian Tax Administration
GROWTH THROUGH SHARING ECONOMY WHILE AUDITING ACCORDING TO CURRENT LEGISLATION
By Peter Hill Hansen and Malte Thomsen from the Danish Tax Administration
BELGIAN MAP PRACTICE: A SUMMARY OF THE CURRENT SITUATION (only for registered users)
By Sylke Hamerijck from the Federal Public Service of Finance of Belgium
DATA ANALYTICS USED IN COLLECTION AND RECOVERY PROCESSES IN BELGIUM (only for registered users)
By Adil Soussi Nachit and Elly Goossens from the Federal Public Service of Finance of Belgium
CONTROL OF THE COLLABORATIVE ECONOMY
By Ignacio González Garcia from the Spanish Tax Agency (AEAT)
A NEW STRATEGY TO TACKLE VAT FRAUDS: A COLLABORATIVE APPROACH TOWARDS THE TAXPAYER BASED ON “WARNING LETTERS”
By Lara Bartolozzi from the Revenue Agency of Italy
IS „SHARING" A FAIR ECONOMY? (only for registered users)
By Andrea Stary from the Federal Ministry of Finance of Austria
JOINT AUDIT AND OTHER TOOLS IN THE INTERNATIONAL COOPERATION SCENARIO
By Ilaria Petracca and Valeria Ibello from the Revenue Agency of Italy