Saturday , March 21, 2026 |   10:25:09 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
I-T - Assessment against amalgamating entity is akin to assessment against 'dead person' and constitutes jurisdictional defect, that cannot be cured as procedural irregularity u/s 292B: HC (See Breaking News) I-T - Secondment of employees by foreign parent company to its Indian subsidiary does not constitute Supervisory PE in India if seconded personnel work exclusively for business of Indian subsidiary: ITAT (See Breaking News) TP - TPO cannot question commercial expediency of expense, and determining ALP as 'Nil' without using prescribed method is not permissible: ITAT (See Breaking News) TP - If facts of international transactions are consistent across multiple assessment years, and Revenue has accepted particular transfer pricing methodology in subsequent years, principle of consistency must be applied: ITAT (See Breaking News) TP - Since AE chose to charge standard rate for entire bundle, there is no inherent complication that would prevent application of traditional transaction method like CUP: ITAT (See Breaking News) TP - Overall time-limit for completing an assessment as stipulated in Section 153 is mandatory and applies to assessments involving eligible assessee u/s 144C procedure: ITAT (See Breaking News) INTL - A timing difference in recognition of revenue cannot be equated as being suppression of income: ITAT (See Breaking News) INTL - Payments to non-resident agents not carrying out business operations in India are not taxable in India: ITAT (See Breaking News) INTL - Mere non-deduction of TDS does not render an expense disallowable where its nature & genuineness are established: ITAT (See Breaking News) I-T - Competent Authority shall issue tax withholding certificate, only after dilating upon nature of transaction and recording prima-facie opinion: HC (See Breaking News) TP - Interest u/s 234B and 234C is not leviable on incremental income declared in modified return filed pursuant to Advance Pricing Agreement: ITAT (See Breaking News) I-T - Deprtment is required to issue a tax withholding certificate, after dilating upon nature of transaction and recording prima-facie opinion: HC (See Breaking News) TP - Transfer pricing adjustment framed by invoking Section 92BA is unsustainable where the provisions were omitted w.e.f. 01.04.2017 & ceased to exist thereafter: ITAT (See Breaking News) TP - Mere broad functional similarity is insufficient for reliable analysis, even under Transactional Net Margin Method: ITAT (See Breaking News) TP - AMP expenses cannot be benchmarked independently once entity-level TNMM has been applied, as segregating such expenses would result in double counting & contravene transfer pricing rules: ITAT (See Breaking News) TP - A per settled legal position, incidental benefit to an AE does not convert routine AMP expenditure into an international transaction: ITAT (See Breaking News) TP - Once international transaction is covered by binding APA, tax authorities can't make a disallowance u/s 37(1) on basis that expenditure was not incurred wholly & exclusively for purpose of business: ITAT (See Breaking News) DTAA - Purpose of Art 25(1) of DTAA is limited to elimination of double taxation and cannot be interpreted to impose restrictions of domestic law on specific computational mechanism provided in Art 7(3) : ITAT SB (See Breaking News) I-T - Apportionment of contract price into different cost centers and milestones, as pre-requisite of tender conditions, does not automatically render those activities severable from main object of contract: ITAT (See Breaking News) I-T - If right to show cricket matches is confined to live telecast and payment made is only for matches held in series and not subsequent matches, such amount paid for transmission can't be considered as royalty: HC (See Breaking News) I-T - Once receipts fall within definition of FTS under DTAA as well as domestic law, it becomes immaterial whether assessee has PE in India or not: ITAT (See Breaking News)
 
TII SEARCH
 
 
   
Home >> News Brief
 

Covid did digitalisation magic to tax administrations in 2020: OECD Study
By TII News Service
Jun 24, 2022 , Paris

    

AS per new data collected by OECD from 58 economies, tax administrations continued to deliver quality services for taxpayers during the COVID-19 pandemic, including in many cases delivering wider government support measures, while collecting EUR 12.1 trillion in 2020. 

Tax Administration 2022 shows how the pandemic accelerated the shift to digital services with a 30% increase in digital contacts in 2020. Digital channels are now dominating interactions with taxpayers, with around 1.3 billion contacts via online taxpayer accounts, and more than 30 million contacts via chatbots. This is a rapid shift from the pre-pandemic models which may have depended on channels such as post or in-person visits to the tax office. These new channels are often employing behavioural insights which are becoming more widely used in all aspects of a tax administration’s work.

The report, together with the many examples provided by tax administrations, highlights the continuing digital transformation underway with tax administrations globally aimed at automating tax compliance in more areas and further reducing burdens for hundreds of millions of taxpayers. The report also identifies how tax administrations have further adapted their operating models for a post-pandemic workplace. This is seeing many tax administrations adapt HR practices developed around office working to take account of a more extensive hybrid working model, helping to provide greater flexibility to their workforce whilst continuing to provide high-quality services to taxpayers.

Commenting on the report, Bob Hamilton, Chair of the OECD Forum on Tax Administration (FTA) and Commissioner of the Canada Revenue Agency said, "This edition of the Tax Administration Series highlights the range of innovations being undertaken by tax administrations both in their interactions with taxpayers and in their internal operations, including as a result of lessons learnt from the COVID-19 crisis. Leading a tax administration myself, it is clear to me that digital service delivery, as well as increased agility and flexibility, is going to be of central importance to us in achieving our goals while meeting the expectations of taxpayers in the rapidly digitalising economy."

The report also highlights how digital transformation is being driven by the manipulation and management of data, which is central across a tax administration's functions. For example, around 90% of tax administrations report using data science and analytical tools to facilitate the use of data in all aspects of their work. "One of the big challenges for tax administrations going forward is how to exploit the opportunities that artificial intelligence and machine learning bring so that they can use cutting-edge techniques to further improve services to taxpayers," said Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration.

Tax Administration 2022, the tenth edition in the series, provides internationally comparative data on aspects of tax systems and their administration and includes a variety of examples to highlight recent innovations and good practices. It aims to assist administrations, governments, taxpayers and other stakeholders in considering how and where improvements can be made in the efficiency and effectiveness of tax administration. For the first time, this edition also uses data from the recently launched Inventory of Tax Technology Initiatives which contains information on technology tools and digitalisation solutions implemented by more than 75 tax administrations.

 
 
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI TII
  • DTAA
  • Circulars (I-T Act, 1922)
  • Limited Treaties
  • Other Treaties
  • TIEAs
  • Notifications
  • Circulars
  • Relevant Sections of I-T Rules,1962
  • Instructions
  • Administrative Orders
  • DRP Panel
  • I-T Act, 1961
  • MLI
  • Relevant Portion of I-T Act,1922
  • GAAR
  • MAP
  • OECD Conventions
  • Draft Guidelines
  • DTC Bill
  • Committee Reports
  • FATCA
  • Intl-Taxation
  • Finance Acts
  • Manual on EoI
  • UN Model Taxation
  • Miscellaneous
  • Cost Inflation Index
  • Union Budget
  • Information Security Guidelines
  • APA Annual Report
  • APA Rules
  • Miscellaneous
  • Relevant Sections of Act
  • Instructions
  • Circulars
  • Notifications
  • Draft Notifications
  • Forms
  • TP Rules
  • APA FAQ
  • UN Manual on TP
  • Safe Harbour Rules
  • US Transfer Pricing
  • FEMA Act
  • Exchange Manual
  • Fema Notifications
  • Master Circulars
  • Press Notes
  • Rules
  • FDI Circulars
  • RBI Circulars
  • Reports
  • FDI Approved
  • RBI Other Notifications
  • FIPB Review
  • FEO Act
  • INTELLECTUAL PROPERTY
  • CBR Act
  • NBFC Report
  • Black Money Act
  • PMLA Instruction
  • PMLA Bill
  • FM Budget Speeches
  • Multimodal Transportation
  • Vienna Convention
  • EXIM Bank LoC
  • Manufacturing Policy
  • FTDR Act, 1992
  • White Paper on Black Money
  • Posting Policy
  • PMLA Cases
  • Transfer of Property
  • MCA Circular
  • Limitation Act
  • Type of Visa
  • SSAs
  • EPFO
  • Acts
  • FAQs
  • Rules
  • Guidelines
  • Tourist Visa
  • Notifications
  • Arbitration
  • Model Text
  • Agreements
  • Relevant Portion of I-T Act
  • I-T Rules, 1962
  • Circulars
  • MISC
  • Notification
  • About Us
  • Contact Us
  •  
     
    A Taxindiaonline Website. Copyright © 2010-2025 | Privacy Policy | Taxindiainternational.com Pvt. Ltd. OPC All rights reserved.