As technology continues to advance, the impact on cross-border taxation has become increasingly significant. In a review of international tax journal articles, it is evident that technology is changing the way countries enforce and regulate taxes in the global economy. One of the key ways in which technology is impacting cross-border taxation is through the use of data analytics and artificial intelligence.

Data analytics allow tax authorities to collect and analyze vast amounts of data to identify potential tax evasion and non-compliance. By using advanced algorithms, tax authorities can detect patterns and irregularities in financial transactions, making it easier to identify taxpayers who are not paying their fair share of taxes. This has led to increased transparency and accountability in cross-border transactions, as tax authorities are better equipped to track and monitor international financial activities.

Artificial intelligence (AI) is also playing a crucial role in cross-border taxation. AI technologies can automate many tasks that were previously done manually, such as processing tax returns and conducting audits. This not only increases the efficiency of tax administration but also reduces the likelihood of errors and fraud. AI can also help tax authorities make more accurate predictions about tax revenues and identify areas where tax laws may need to be updated or revised.

Another important aspect of technology's impact on cross-border taxation is the rise of digital currencies and online marketplaces. With the increasing popularity of cryptocurrencies like Bitcoin, tax authorities are faced with the challenge of ensuring compliance in a digital economy where transactions are often difficult to trace. International tax journal articles have discussed the need for new regulations and guidelines to address the tax implications of digital currencies and online transactions.

The use of technology in cross-border taxation has also raised concerns about data privacy and cybersecurity. As tax authorities collect and share more data across borders, there is a risk that sensitive taxpayer information could be compromised. This has led to calls for stronger data protection measures and international cooperation to prevent data breaches and cyber-attacks. International tax journal articles have highlighted the importance of building secure systems and protocols to safeguard taxpayer information in an increasingly digital world.

Furthermore, technology has enabled the development of new tax planning strategies for multinational corporations. Through the use of transfer pricing tools and digital platforms, companies can optimize their tax structures to minimize their liabilities in different jurisdictions. While these strategies may be legal, there is a growing debate about the ethics of aggressive tax planning and the need for greater tax fairness on a global scale.

In conclusion, the impact of technology on cross-border taxation is profound and multifaceted. Data analytics, artificial intelligence, digital currencies, and online marketplaces are reshaping the way taxes are collected and enforced in the international arena. While technology offers many benefits in terms of efficiency and compliance, it also presents challenges in terms of data privacy, cybersecurity, and tax fairness. As the global economy becomes increasingly interconnected, it is essential for tax authorities and policymakers to adapt to the changing landscape of cross-border taxation and ensure that tax laws remain relevant and effective in the digital age.