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Content archived on 2024-04-19

Income tax management for non-resident taxpayers


NORT's main objective was to provide tax authorities with information on the fiscal operations carried out by their residents in the other EC Member States and to classify and exchange information to allow correct taxation in order to avoid double taxation and fiscal fraud.

NORT's objectives also included the implementation of a prototype which, through automated means and specific interconnections, would provide a timely, secure and reliable exchange of data allowing real time updating activities.
The NORT gateway contributed to the future integration of Europe by promoting a common mechanism for identifying the pan-European taxpayer and used this as a basis for trans-national exchange of data.

The NORT project enhances the use of the automatic exchange of data upon user request and hence provides efficient tools for the national tax administrations. This helps in the provision of more effective information about the fiscal status of non resident taxpayers and in the achievement of enhanced tax revenue collection. By providing for a more equitable tax assessment, these tools enable easier curbing of fraud and evasion within the area of taxation.

The European co-operation, promoted by the NORT activities may become the catalyst for a common effort towards the constitution of a new integrated European activity which is devoted to the management of economic and administrative affairs in a more effective and homogeneous way.

Within the area of telematics, NORT demonstrated how EDIFACT standards could be applied to the exchange of messages between the users involved in the project. NORT solutions comply both with the project objectives and with EDI requirements.
As agreed with OECD, the NORT EDIFACT results are ready to be submitted to the competent authorities (EDIFACT BOARD) in order to start the procedures for official approval.

The major achievements of NORT under the contract extension of 1994 primarily involve the activities related to the dissemination of results and promotion of the prototype. On different occasions presentations and demonstrations were carried out in order to show the outcome of the project to a wider range of users.
The technical approach was based upon the use of advanced and evolving IT technologies. This included the use of EDI messages, a European communication network which provided technical solutions for the exchange and access of information and security of data. The Nort technical approach provided a mechanism to integrate X.25 X.400 and EDI to enable the exchange of data between European Administrations.

In line with the ENS objectives, NORT enhanced European technological knowledge by adopting EDI methodologies, widening contacts among other possible European partners, agreeing upon standards for the fiscal documents and enabling international connections via telematic networks to carry meaningful data.


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Funding Scheme

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Società Generale d'Informatica SpA
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Via Cornelio Celso 4
00161 Roma

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Participants (5)