A Knowledge Graph for Assessing Agressive Tax Planning Strategies

  title={A Knowledge Graph for Assessing Agressive Tax Planning Strategies},
  author={Niklas L{\"u}demann and Ageda Shiba and Nikolaos Thymianis and Nicolas Heist and Christopher Ludwig and Heiko Paulheim},
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… 
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