The global trend of continuous transaction control (CTC) systems, such as electronic invoicing (e-invoicing) or digital reporting mandates, is significant. These systems require taxpayers to submit transactional data to tax authorities in real time or near real time. Over the past decade, more than 30 jurisdictions have enforced some form of e-invoicing mandate, and most of the Group of 20 economies have implemented or are planning to introduce such a mandate in the near future.
Source KPMG
- See also
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