Tax-as-Code

Canonical Definition

Tax-as-Code is the logic chain that converts tax law into executable system behaviour. It starts with an approved interpretation of legislation, translates that interpretation into tax determination rules, applies those rules to transaction data, represents the result in structured authority-facing data, and preserves the reasoning needed to explain and defend the outcome at transaction level. In a real-time reporting environment, this logic must operate before the invoice leaves the business.

— Nitin Agarwal, Tax Technology Architect