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Cloud computing is changing the way computing is undertaken. It provides the ability to access IT resources on demand without the need for significant capital expenditure, thereby lowering the entry barriers for new entrants in multiple sectors. Cloud computing has thus become a platform for...
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The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of...
Persistent link: https://www.econbiz.de/10012449950
Blockchain technology is expected to drive digital transformation in the way businesses, governments and societies … interact in the years ahead, including at an international level. This paper considers current and emerging uses of blockchain … blockchain’s impact on global rules and multilateral policy objectives, particularly around climate impacts and uses for illicit …
Persistent link: https://www.econbiz.de/10013278700
blockchain technology can be applied to support sustainable infrastructure investment that is aligned with climate change …
Persistent link: https://www.econbiz.de/10012147269
Crypto-asset markets are rapidly developing and reached USD 3tn in late 2021, yet the infrastructure supporting mainstream crypto-assets, such as the Bitcoin, use an enormous amount of energy. This paper explores the growing environmental impact of crypto-assets due to increasing institutional...
Persistent link: https://www.econbiz.de/10013523747
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This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal...
Persistent link: https://www.econbiz.de/10003862986
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This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "unacceptable tax minimization arrangements". In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue...
Persistent link: https://www.econbiz.de/10003670405