Tax Defensibility & Evidence Architecture™

Canonical Definition

Tax Defensibility & Evidence Architecture™ is the governed proof layer that sits alongside Tax-as-Code — making a tax position not just executable but provable. It defines, for every evidence-dependent tax position in the organisation's transaction universe: who owns the evidence, when it must be collected, what standard it must meet, where it must be stored, which transaction it supports and how that linkage is maintained, what happens if it is missing, and how it can be retrieved under audit conditions.

— Nitin Agarwal, Tax Technology Architect