Research

Real-time taxation rests on a body of public work from the OECD, the European Commission, and a Dutch tax administration that has been building in the open. This library gathers that work in one place and reads each report from the authority side: what does it mean for a tax administration that wants certainty at source rather than data after the fact?

The reports fall into three groups. The OECD frame, from Tax Administration 3.0 to the seamless-taxation vision, sets the direction. The European Commission's measurement of the €128 billion VAT gap shows why the direction matters. And the joint Dutch government report on real-time VAT, with its inclusion in the OECD's comparative series, shows the work in practice. Each entry links the report at its original home and points onward to the glossary term or tracker page that carries the thread further.