Over the last two decades, tax administrations have been using technological solutions to enhance their tax return processing capabilities, in particular those related to the provision of fully or partially completed pre-filled tax returns for the major taxes (personal income tax, corporate income tax, VAT) to taxpayers and their representatives.

The main objective of this case study workshop is to identify best practice in dealing with database searches and share experience on sources for comparables used for transfer pricing analysis. 

All EU and IOTA member tax administrations face the problem of fraudulent activities in the field of VAT. With fraudulent activities prevalent throughout the IOTA region and a significant “tax gap” which demands urgent attention, VAT fraud is seen as a major concern for member tax administrations.