Règles fiscales en tant que code (TRACK) pour les directives fiscales de l'UE : Améliorer la clarté juridique, la comparabilité transfrontalière et la gouvernance démocratique grâce à l'intelligence artificielle - Liens connexes

Parlement européen

• The future of EU tax policy harmonization (European Parliament, 2025) EN only
• Taxing the digital economy (European Parliament, 2025) EN only
• Fair and simpler taxation supporting the recovery strategy – Ways to lower compliance costs and improve EU corporate income taxation (European Parliament, 2021) EN only

Commission européenne

• Report on the evaluation of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (European Commission, 2025) EN only
• Working document Accompanying the documents Proposal for a regulation of the european parliament and of the council Amending Regulations (EU) 2016/679, (EU) 2018/1724, (EU) 2018/1725, (EU) 2023/2854 and Directives 2002/58/EC, (EU) 2022/2555 and (EU) 2022/2557 as regards the simplification of the digital legislative framework, and repealing Regulations (EU) 2018/1807, (EU) 2019/1150, (EU) 2022/868, and Directive (EU) 2019/1024 (Digital Omnibus) Amending Regulations (EU) 2024/1689 and (EU) 2018/1139 as regards the simplification of the implementation of harmonised rules on artificial intelligence (Digital Omnibus on AI) (European Commission, 2025) EN only

Conseil de l'Union européenne

• Fiscalité de l'économie numérique (Le Conseil de l'UE, 2025)
• DIRECTIVE (UE) 2022/2523 DU CONSEIL du 14 décembre 2022 visant à assurer un niveau minimum d’imposition mondial pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure dans l’Union (Le Conseil de l'UE, 2022)

Nations unies

• Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation Inputs (United Nations, 2026) EN only
• Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation Workstream III (United Nations, 2026) EN only
• Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation Workstream II (United Nations, 2026) EN only
• Framework Convention Template Workstream I (United Nations, 2026) EN only
• Economic and Social Council 2026 Special Meeting on International Cooperation in Tax Matters New York Agenda (United Nations, 2026) EN only
• Committee of Experts on International Cooperation in Tax Matters Thirty-second session Agenda (United Nations, 2026) EN only
• Committee of Experts on International Cooperation in Tax Matters Thirty-first Session Report (United Nations, 2025) EN only

OCDE

• Governing with Artificial Intelligence (OECD, 2025) EN only
• Tax Administration Digitalisation and Digital Transformation Initiatives (OECD, 2025) EN only
• A look at the risks and opportunities for AI in tax administrations (OECD AI Policy Observatory, 2024) EN only

FMI

• Leveraging Digital Technologies in Boosting Tax Collection (IMF, 2025) EN only

Groupes de réflexion

• Digital Services Taxes in Europe, 2025 (Tax Foundation, 2025) EN only
• Italy to Launch Unified Tax Database to Boost Compliance (TaxNotes, 2025) EN only
• Towards a European Digital Services Tax: Renewing the Momentum for a Fair Contribution (CEPS, 2025) EN only 
• Artificial Intelligence Usage in EU Tax Administrations (IBFD European Knowledge Group, 2025) EN only
• Digital Taxation around the World (Tax Foundation, 2024) EN only

Academia

• Digitalization of the Tax System in Europe (Bucharest University of Economic Studies, 2024) EN only
• AI Risk Management in Tax Audits: A Comparative Review of the EU and US Regulatory Approaches (University of Standford and University of Vienna, 2024) EN only
• Leveraging the potential of artificial intelligence (AI) in exploring the interplay among tax revenue, institutional quality, and economic growth in the G‑7 countries (AI & Society: Knowledge, Culture and Communication, 2024) EN only
• Exploring the Potential of Artificial Intelligence in Transforming Tax Administration: Some Evidence from Central and Eastern Europe (University of Ljubljana, 2024) EN only
• Artificial Intelligence (AI) in the field of Tax Administration (Review of International and European Economic Law, 2024) EN only
• Artificial intelligence, rationalization, and the limits of control in the public sector: the case of tax policy optimization (Social Science Computer Review, 2024) EN only