Page 3 - Data-driven Tax Administration

CONTENTS

Foreword.............................................................................................................................................................................................................4
By Miguel Silva Pinto, Executive Secretary of IOTA

DATA ANALYTICS IN TAX ADMINISTRATIONS ...................................................................................................5

Advanced Analytics for Tax Administration: New Opportunities, Old Challenges .................................................................6
By Daniel Sinnott, Chief Analytics Officer, Office of the Revenue Commissioners, Ireland

Data Analytics as a Tool to Tackle Tax Fraud .....................................................................................................................................12
By František Imrecze, President, Financial Administration, Slovak Republic

Data Analytics in the Spanish Tax Agency ..........................................................................................................................................18
By José Borja Tomé, Deputy Director, IT Department, Spanish Tax Agency

MAKING BETTER USE OF DATA OBTAINED FROM THE AUTOMATIC
EXCHANGE OF INFORMATION............................................................................................................................. 23

Effective Automatic Exchange of Tax Information (AEOI) .............................................................................................................24
By Jelena Dorohina, Head of CLO of Tax Department, State Revenue Service, Latvia

Utilizing Automatic Exchange of Information – AEOI data as third party
information in the pre-filed tax return..................................................................................................................................................29
By Peter Kruckow, Senior Adviser, Danish Customs and Tax Administration

COLLECTION AND USE OF DIGITAL INFORMATION ON BUSINESS ACTIVITIES ............................................35

Digital Initiatives of the National Tax and Customs Administration of Hungary ................................................................36
By Csilla Tamásné Czinege, Director General for Taxation Issues, Hungarian Tax and Customs Administration

Digital Business Information. Collection and Use for Taxation Purposes ...............................................................................42
By Nina Schanke Funnemark, Deputy Director General, The Norwegian Directorate of Taxes, Norway

DATA-DRIVEN TAX ADMINISTRATION FROM THE POINT OF VIEW OF INTERNATIONAL
ORGANISATIONS AND THE BUSINESS SECTOR.................................................................................................47

Big Data Serving Tax Compliance ..........................................................................................................................................................48
By Caroline Edery, Head of Unit, European Commission, Directorate-General for Taxation and Customs Union

BEPS, AEOI and the Data Wave Ahead: Challenges and Opportunities ..................................................................................51
By Thomas Brandt, Head of the Tax Administration Unit in OECD Centre for Tax Policy and Administration

Revenue Redesigned: Understanding the Full Impact of Data, Digital and
Intelligent Machines .....................................................................................................................................................................................57
By David Regan, Global Managing Director, Revenue Industry, Accenture