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| 001 | 00006849 | ||
| 003 | ES-MaONT | ||
| 005 | 20211202163801.0 | ||
| 008 | 211202s2021 lu ad||est|||i001 0 eng d | ||
| 020 | _a978-92-846-8603-2 (PDF) | ||
| 020 | _a978-92-846-8602-5 (print) | ||
| 024 |
_a10.2861/44431 _2DOI _qPrint |
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| 024 |
_a10.2861/07713 _2DOI _qPDF |
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| 035 | _aQA-05-21-289-EN-C (Print) | ||
| 035 | _aQA-05-21-289-EN-N (PDF) | ||
| 040 | _aES-MaONT | ||
| 100 | 2 |
_95330 _aOwens, Jeffrey |
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| 245 | 1 | 0 |
_aExploring the opportunities and challenges of new technologies for EU tax administration and policy _c/ authors, Jeffrey Owens, Ivan Lazarov and Nathalia Oliveira Costa |
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_aLuxembourg : _bEuropean Parliament, Policy Department for Economic, Scientific and Quality of Life Policies, _cOctober 2021 |
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| 300 |
_a52 p. _b: il., graf. _c; 1 documento PDF |
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| 336 |
_atexto (visual) _2isbdcontent |
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| 337 |
_aelectrónico _2isbdmedia |
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| 338 |
_arecurso en línea _2rdacarrier |
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| 500 | _aSTUDY Requested by the subcommittee on Tax Matters (FISC) | ||
| 504 | _aReferencias bibliográficas: p. 45-48 | ||
| 520 | _aThis research paper explores the opportunities and challenges faced by the EU from the rapid emergence of new technologies such as Artificial Intelligence, Machine Learning, Data Analytics and Blockchain in the area of taxation .These technologies enable a transformation of the way that tax administration interact with taxpayers and can move tax compliance into real time. At the same time they raise practical and legal challenges for both the Member States and the European Union. | ||
| 540 |
_aReproduction and translation for non-commercial purposes are authorised, provided the source is
acknowledged and the European Parliament is given prior notice and sent a copy _b; Parlamento Europeo |
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| 650 | 0 |
_aTecnologías habilitadoras digitales _918 |
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| 653 | _apolítica fiscal | ||
| 653 | _adesafios | ||
| 653 | _atransformación digital | ||
| 653 | _aadministración tributaria | ||
| 653 | _aUE | ||
| 653 | _aEstados miembros | ||
| 700 | 2 |
_95331 _aLazarov, Ivan |
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| 700 | 2 |
_95332 _aOliveira Costa, Nathalia |
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| 710 | 2 |
_aParlamento Europeo. _bDirección General de Políticas Internas. _bDepartamento de Políticas Económicas, Científicas y de Calidad de Vida _95045 |
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| 856 | 4 |
_uhttps://op.europa.eu/es/publication-detail/-/publication/f2c48b1d-5190-11ec-91ac-01aa75ed71a1/language-en/format-PDF/source-244167945 _x0 _yAcceso al documento _qpdf |
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_2z _cINF |
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_c6849 _d6849 |
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