Source: OECD (2020), Tax Administration 3.0: The Digital Transformation of Tax Administration, OECD, Paris. http://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/tax-administration-3-0-the-digital-transformation-of-tax-administration.htm pp. 12-13 In order to stay synchronized with daily life and business transactions and events, tax administration processes will be increasingly real-time or close to real-time. Not all tax liabilities can be settled in such a short cyclic manner, so additional balancing mechanisms may be needed, such as real-time taxpayer accounts (possibly with crediting and debiting of tax payments and refunds). In most cases, swift and accurate provision of tax certainty is provided. Artificial intelligence tools and algorithms will support the characterisation and assessment of liabilities and will increasingly support decisionmaking