Authority Mirror View™

Canonical Definition

The Authority Mirror View™ is the view of a taxpayer's transaction universe that becomes visible to the tax authority through structured tax data — continuously, at transaction speed. The authority sees patterns. The taxpayer must ensure those patterns, at the data level, tell a story consistent with the underlying commercial and legal reality — because the mirror carries the data representation of the transaction, not the context, contracts, or reasoning behind it.

— Nitin Agarwal, Tax Technology Architect