Ministerio de Hacienda / Ministry of Finance. SPAIN
TAX MANAGEMENT IMPLICATIONS
Mercantile, commercial and accounting documents filed and kept in electronic format: Heterogeneity in the technological adaptation of taxpayers systems
Effectiveness of Tax management and inspection depends on the taxpayer’s responsibilities guaranteeing the accessibility, integrity, legibility and interpretation of his electronic records  
Tax control needs an important degree of information offered by intermediaries participating in e-commerce transactions
New types of information: access providers, certification entities, complex value added service providers, etc.