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The inexorable march of technological advancements and rapid evolutions in business models across entire industries, both in the digital and the “digitalized” economy, are challenging the traditional norms of international taxation as never before. Blockchain technology, Fintech, Cloud computing, Artificial Intelligence, 3D printing, the Internet of Things and Industry 4.0, among others, are disrupting traditional modes of operations, processes and global value chains, and pushing the existing boundaries of taxation. Yet at the same time, these technologies open up opportunities to transform the way that tax administrators operate and interact with taxpayers.
In August 2017, the Digital Economy Taxation Network (DET) was created as a new multi-stakeholder initiative to provide a platform for discussions among government, business, international and regional organizations and academia and to undertake policy-relevant research on taxation issues arising from the Digital Economy, with particular focus on the medium term potential for these technologies to transform the way in which our tax systems operate.
This initiative aims to bring together leaders from government, business and research institutions from around the world to undertake collaborative cutting-edge research into the implications of digitalization for tax policy and tax administration so as to maximize the opportunities and minimize the risks associated with digitalization.
The dialogue engages technology leaders and standard-setters to encourage cross-fertilization of ideas with the aim of promoting a common understanding between government and business on how to develop a tax and regulatory framework that will enable the Digital Economy to reach its full potential and at the same time help grow the revenue base. DET has an established network of over 400 active participants from over 80 countries. 

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