Beyond IT infrastructure choices: An analytical model supporting the implementation of a tax standard: A Comparative case study of the adoption of IT Infrastructure and Governance for AEOI standard in The Netherlands and Indonesia

Automatic Exchange of Information (AEOI) standard is an initiative to eradicate offshore tax evasion using utilizing the advancement of technology so that each participating country can perform cross border information sharing. However, challenges arise especially for the developing countries regarding the fulfillment of needed IT infrastructure...

Commentary: Re-using taxpayer’s data: scenarios for wealth management for the public

Tax Administrations have a huge amount of tax-related data that can be re-used for the benefit of the taxpayers, similarly to the way private banks and wealth managers use their clients’ financial information. However, usage of tax data is not trivial, as Tax Administrations have to adhere to legislation that does not allow them to compete with...