一种评估积极税收筹划策略的知识图谱
A Knowledge Graph for Assessing Aggressive Tax Planning Strategies
摘要：
跨国公司的税收是一个复杂的领域，因为它受到几个国家立法的影响。不同州的法律可能会产生不可预见的相互作用效应，可以通过允许跨国公司最大限度地减少税收来利用这一效应，这一概念被称为税收规划。在本文中，我们提出了一个知识图谱的跨国公司和他们的关系，包括近150万个商业实体。我们发现，通常已知的税收筹划策略可以制定为子图查询该图，它允许使用某些策略来识别公司。此外，我们证明，我们可以识别异常的图形暗示潜在的税务规划策略，我们展示了如何提高这些分析，结合使用联合查询维基数据的信息。
英文摘要：
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.
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