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Reflecting on the Thomson Reuters  Direct Tax Live event, I was struck by how often the term API  was used during presentations and panel discussions. It became so frequent that I lost count and outstripped the far trendier name dropping of AI  (mentioned only once)! What was even more fascinating was that, despite the heavy usage, many senior tax leaders at the event didn’t quite know what an API was, or what it actually does — aside from allowing information to pass between