Abstract
Abstract The purpose of this article is to analyze whether the current Tax Transparency framework around the world has now become an overly complex, inefficient, and unmethodical system. The general expectation seems to be that Tax Transparency enables countries to better apply their domestic tax laws since they have the necessary information to assess taxpayers who used to be out of the radar of tax authorities. However, this conception is unlikely to be that simple. Overlapping regulations, voluminous information, differences between the tax authorities’ capabilities and interests to approach the matter, pose the question on whether the current international Tax Transparency framework remains consistent and realistic.
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