The central idea of the secured chain approach “is to create a secured flow of information from the capture of business transactions to the final determination of the correct amount of tax being paid. Tax compliance requirements are in this way built into the technology systems and processes used by the taxpayer anyway for the purpose of managing the business. The systems in this scenario are purposely designed to make it impossible or difficult to manipulate or erase information (or make such attempts easy to detect). The different participants that support the taxpayer (e.g. tax advisors or accountants) are subject to quality standards and quality assurance checks or certification schemes”.