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3. It is important to have a view on compliance, and compliance with international tax standards. It is certainly more difficult to monitor the use of software, to crack down on IT system failures, and to ensure that this is done in accordance with relevant legislation. But these are unavoidable issues if we are to have a digital economy, and a digital world. We can address these issues by strengthening international tax cooperation. We can address them by considering digitization of tax administration, and by establishing an international early warning system with the possibility to share information.
It is important to maintain the confidentiality of taxpayer information, even when it has been shared anonymously. There are three significant implications of anonymization: Firstly, an individual that has provided personal information to a tax authority in an anonymous manner, can never be traced back to that individual on a voluntary or ad-hoc basis. It means that he can no longer identify his taxable income by his name, address, or other personal information. d2c66b5586