The increase in international trade and cross-border investments has generated greater economic interdependence between countries, creating complex networks of commercial and financial relationships.

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Tax administrations around the world therefore face daily risks arising from aggressive tax planning, especially by multinational taxpayers or companies with related parties in different countries, including those considered as tax havens.

these risks test the ability of tax authorities to ensure fair and equitable taxation, and require effective measures to combat international tax evasion and avoidance.

However, this tax competition can lead to a race to the bottom, where States reduce their tax rates and offer tax exemptions in order to attract investment, which can have negative effects on tax collection and the ability to finance essential public services..

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This phenomenon is complex in nature and is the result of a combination of several interrelated factors. First, improved communications have been a key factor in the expansion of globalization, where technological development, especially in the field of communications, has reduced geographical barriers..

It has also facilitated interconnection between people, companies and countries around the world, just as digitalization and connectivity have accelerated information exchanges and enabled faster and more efficient commercial and financial transactions.