This course examines the convergence of technology solutions, in support of taxation, from two different angles: corporations and government. On one hand, corporations use technology applied to the many areas of tax, to increase efficiencies and reduce error rates caused by manual processes. In doing so, they reduce risk, audit exposure and potential bad publicity, as they want to display good corporate citizenship. On the other hand, governments in general and tax authorities in particular are using IT (Information Technology) structures and relational databases quite widely to set up processes and procedures to encourage compliance, including taxpayer assistance; as well as data processing, audit selection, enforcement and fraud detection. The course will also compare and contrast these movements in America with other countries, as US-headquartered companies expanding abroad face new realities, unfamiliar tax structures and increasingly complex regulatory environments; and legal and tax professionals must be prepared for these challenges. Rather than focus on technology per se, analyzing computer programming language and codes, the bias of this course is the real-life business perspective of technology when applied to taxation and fiscal policy.