AI Is Moving into the Full Cross-Border Tax Governance Chain

China Tax News wrote that as the digital economy reshapes global supply and value chains, traditional locality-based and experience-driven cross-border tax administration no longer fits current governance demands. The piece argues that AI should be embedded into cross-border tax data governance, risk control, taxpayer service, and multilateral cooperation, using heterogeneous-data cleaning, multilingual semantic analysis, and cross-standard data adaptation to improve tax-source monitoring and offshore-tax profiling. It also recommends AI-based tiered risk systems for global minimum tax, transfer pricing, and profit-shifting risks, alongside intelligent service tools for treaty matching, tax-credit support, and country-by-country reporting. For AI tax watchers, it shows tax-informationization extending into more complex international-tax governance scenarios.