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Samenvatting
The world has experienced an accelerated growth in bilateral tax treaties, leading to the creation of a vast treaty network. This has allowed taxpayers to take advantage of treaties to reduce their tax liability or create opportunities for double non-taxation through international tax planning strategies such as treaty shopping. This article examines the impact of artificial intelligence in identifying treaty shopping arrangements and how policymakers, tax authorities, and international organizations may use network analysis to assess public policies and design or simulate international tax rules.
Taxtech artikel
1. Introduction
In pursuance of global trade and the alleviation of juridical double taxation, the world has experienced an accelerated growth in the signing of bilateral tax treaties, leading to the creation of a vast treaty network.
Ironically, this network has allowed taxpayers to take advantage of treaties to reduce their tax liability or create opportunities for double non-taxation through international tax planning strategies such as treaty shopping.Â
