Legal Certainty Issues Linked to Increased Reporting

In recent years, the landscape of tax reporting has undergone a profound transformation driven by technological advancements and regulatory initiatives. The integration of digital tools and the emergence of Big Data have revolutionized how tax authorities gather, analyze, and utilize information. The reporting burden on companies has significantly increased, and the rules often give rise to difficult assessment issues for both businesses and tax authorities. Concerns over legal certainty—particularly predictability, proportionality, and objectivity—have emerged as crucial considerations.