TY - JOUR AU - Bonell Colmenero, Ramón PY - 2016 UR - https://hdl.handle.net/20.500.14352/17645 AB - The article discusses fundamentals aspects of taxes and training role of the Government, the Prime Minister in the 21st century. Firstly, the text revises some of the main changes currently taking place in the new century. Secondly, the study points... LA - eng KW - Country by country reporting KW - Transfer pricing KW - Automatic information exchange KW - Corporate social responsability KW - Tax authorities KW - NGOs KW - Taxpayers KW - Taxes KW - technology KW - Development KW - Citizens KW - Planning KW - Pokémon. TI - Tax Policy Challenges in the 21st Century: Smart Tax Policies. Trying to change the world progressively, as the global phenomenon "Pokémon Go". TY - journal article ER -