论文标题
评估积极税收计划策略的知识图
A Knowledge Graph for Assessing Aggressive Tax Planning Strategies
论文作者
论文摘要
跨国公司的税收是一个复杂的领域，因为它受几个州的立法影响。不同州的法律可能具有不可预见的互动效应，可以通过允许跨国公司最大程度地减少税收，这是一种称为税收计划的概念。在本文中，我们介绍了跨国公司及其关系的知识图，包括近150万个业务实体。我们表明，通常已知的税收计划策略可以作为该图的子图查询，这允许使用某些策略来识别公司。此外，我们证明我们可以在图中识别出可能暗示潜在的税收计划策略的异常情况，并通过使用联合查询合并来自Wikidata的信息来展示如何增强这些分析。
The taxation of multi-national companies is a complex field, since it is influenced by the legislation of several states. Laws in different states may have unforeseen interaction effects, which can be exploited by allowing multinational companies to minimize taxes, a concept known as tax planning. In this paper, we present a knowledge graph of multinational companies and their relationships, comprising almost 1.5M business entities. We show that commonly known tax planning strategies can be formulated as subgraph queries to that graph, which allows for identifying companies using certain strategies. Moreover, we demonstrate that we can identify anomalies in the graph which hint at potential tax planning strategies, and we show how to enhance those analyses by incorporating information from Wikidata using federated queries.
