Navigating optimal treaty-shopping routes using a multiplex network model.

The international tax treaty system is a highly integrated and complex network. In this system, many multinational enterprises (MNEs) explore ways of reducing taxes by choosing optimal detour routes. Treaty abuse by these MNEs causes significant loss of tax revenues for many countries, but there is...

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Autores principales:	Sung Jae Park, Kyu-Min Lee, Jae-Suk Yang
Formato:	article
Lenguaje:	EN
Publicado:	Public Library of Science (PLoS) 2021
Materias:	Medicine R Science Q
Acceso en línea:	https://doaj.org/article/4b41108ef77e4a0a870b9d1117b9d860
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spelling	oai:doaj.org-article:4b41108ef77e4a0a870b9d1117b9d8602021-12-02T20:19:22ZNavigating optimal treaty-shopping routes using a multiplex network model.1932-620310.1371/journal.pone.0256764https://doaj.org/article/4b41108ef77e4a0a870b9d1117b9d8602021-01-01T00:00:00Zhttps://doi.org/10.1371/journal.pone.0256764https://doaj.org/toc/1932-6203The international tax treaty system is a highly integrated and complex network. In this system, many multinational enterprises (MNEs) explore ways of reducing taxes by choosing optimal detour routes. Treaty abuse by these MNEs causes significant loss of tax revenues for many countries, but there is no systematic way of regulating their actions. However, it may be helpful to find a way of detecting the optimal routes by which MNEs avoid taxes and observe the effects of this behavior. In this paper, we investigate the international tax treaty network system of foreign investment channels based on real data and introduce a novel measure of tax-routing centrality and other centralities via network analysis. Our analysis of tax routing in a multiplex network reveals not only various tax-minimizing routes and their rates, but also new paths which cannot be found by navigating a single network layer. In addition, we identify strongly connected components of the multiplex tax treaty system with minimal tax shopping routes; more than 80 countries are included in this system. This means that there are far more pathways to be observed than can be detected on any given individual single layer. We provide a unified framework for analyzing the international tax treaty system and observing the effects of tax avoidance by MNEs.Sung Jae ParkKyu-Min LeeJae-Suk YangPublic Library of Science (PLoS)articleMedicineRScienceQENPLoS ONE, Vol 16, Iss 8, p e0256764 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	Medicine R Science Q
spellingShingle	Medicine R Science Q Sung Jae Park Kyu-Min Lee Jae-Suk Yang Navigating optimal treaty-shopping routes using a multiplex network model.
description	The international tax treaty system is a highly integrated and complex network. In this system, many multinational enterprises (MNEs) explore ways of reducing taxes by choosing optimal detour routes. Treaty abuse by these MNEs causes significant loss of tax revenues for many countries, but there is no systematic way of regulating their actions. However, it may be helpful to find a way of detecting the optimal routes by which MNEs avoid taxes and observe the effects of this behavior. In this paper, we investigate the international tax treaty network system of foreign investment channels based on real data and introduce a novel measure of tax-routing centrality and other centralities via network analysis. Our analysis of tax routing in a multiplex network reveals not only various tax-minimizing routes and their rates, but also new paths which cannot be found by navigating a single network layer. In addition, we identify strongly connected components of the multiplex tax treaty system with minimal tax shopping routes; more than 80 countries are included in this system. This means that there are far more pathways to be observed than can be detected on any given individual single layer. We provide a unified framework for analyzing the international tax treaty system and observing the effects of tax avoidance by MNEs.
format	article
author	Sung Jae Park Kyu-Min Lee Jae-Suk Yang
author_facet	Sung Jae Park Kyu-Min Lee Jae-Suk Yang
author_sort	Sung Jae Park
title	Navigating optimal treaty-shopping routes using a multiplex network model.
title_short	Navigating optimal treaty-shopping routes using a multiplex network model.
title_full	Navigating optimal treaty-shopping routes using a multiplex network model.
title_fullStr	Navigating optimal treaty-shopping routes using a multiplex network model.
title_full_unstemmed	Navigating optimal treaty-shopping routes using a multiplex network model.
title_sort	navigating optimal treaty-shopping routes using a multiplex network model.
publisher	Public Library of Science (PLoS)
publishDate	2021
url	https://doaj.org/article/4b41108ef77e4a0a870b9d1117b9d860
work_keys_str_mv	AT sungjaepark navigatingoptimaltreatyshoppingroutesusingamultiplexnetworkmodel AT kyuminlee navigatingoptimaltreatyshoppingroutesusingamultiplexnetworkmodel AT jaesukyang navigatingoptimaltreatyshoppingroutesusingamultiplexnetworkmodel
_version_	1718374221599473664

Navigating optimal treaty-shopping routes using a multiplex network model.

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