Tax and Technology

S. VIIPreface

This volume in the “Series on International Tax Law” includes the master’s theses of the full-time students attending the 2022-23 class of the postgraduate LL.M. programme in international tax law at WU (Vienna University of Economics and Business). The general topic for this year is “Tax and Technology”. The past ten years have shown a rapid technical evolution, and new technologies are constantly appearing on the scene. These new technologies not only raise questions relating to direct and indirect tax law as an existing tax framework needs to be adapted to such new technologies, but also procedural law is a field hugely impacted by new technologies and the risks and opportunities they entail. This has, for example, led to the adoption of new rules by the OECD and the EU as well as by single states with Action Plan 1 of the OECD/G-20 Base Erosion and Profit Shifting (BEPS) Project and OECD Pillar One being two very prominent initiatives in the field.

In this context, given the importance of a comprehensive analysis of the challenges and opportunities of new technologies in the tax field, this volume aims to develop academic insights, provide practical guidance, and enable a...