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  <titleInfo>
    <title>Exploring the opportunities and challenges of new technologies for EU tax administration and policy</title>
  </titleInfo>
  <name type="personal">
    <namePart>Owens, Jeffrey</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
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  <name type="personal">
    <namePart>Lazarov, Ivan</namePart>
  </name>
  <name type="personal">
    <namePart>Oliveira Costa, Nathalia</namePart>
  </name>
  <name type="corporate">
    <namePart>Parlamento Europeo</namePart>
    <namePart>Dirección General de Políticas Internas.</namePart>
    <namePart>Departamento de Políticas Económicas, Científicas y de Calidad de Vida</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">technical report</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">lu</placeTerm>
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    <place>
      <placeTerm type="text">Luxembourg</placeTerm>
    </place>
    <publisher>European Parliament, Policy Department for Economic, Scientific and Quality of Life Policies</publisher>
    <dateIssued>October 2021</dateIssued>
    <dateIssued encoding="marc">2021</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
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    <extent>52 p. : il., graf. ; 1 documento PDF</extent>
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  <abstract>This 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. </abstract>
  <targetAudience authority="marctarget">adult</targetAudience>
  <note type="statement of responsibility">/ authors, Jeffrey Owens, Ivan Lazarov and Nathalia Oliveira Costa</note>
  <note>STUDY Requested by the subcommittee on Tax Matters (FISC)</note>
  <note>Referencias bibliográficas: p. 45-48</note>
  <note>Reproduction 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 ; Parlamento Europeo</note>
  <subject authority="lcsh">
    <topic>Tecnologías habilitadoras digitales</topic>
  </subject>
  <subject>
    <topic>política fiscal</topic>
  </subject>
  <subject>
    <topic>desafios</topic>
  </subject>
  <subject>
    <topic>transformación digital</topic>
  </subject>
  <subject>
    <topic>administración tributaria</topic>
  </subject>
  <subject>
    <topic>UE</topic>
  </subject>
  <subject>
    <topic>Estados miembros</topic>
  </subject>
  <identifier type="isbn">978-92-846-8603-2 (PDF)</identifier>
  <identifier type="isbn">978-92-846-8602-5 (print)</identifier>
  <identifier type="uri">https://op.europa.eu/es/publication-detail/-/publication/f2c48b1d-5190-11ec-91ac-01aa75ed71a1/language-en/format-PDF/source-244167945</identifier>
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acknowledged and the European Parliament is given prior notice and sent a copy ; Parlamento Europeo</accessCondition>
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