Taxation, Big Data and Network Analytics: An introductory analysis to the global network of double taxation treaties
The purpose of this paper is to provide an introduction to the use of Network Analysis in the study of massive databases that may be useful for the purposes of the tax Administrations, using as an illustrative example the analysis of the global network of double taxation conventions
This study has been prepared by Santiago Díaz de Sarralde Miguez, Director of Tax Studies and Research of CIAT (Inter-American Center of Tax Administrations).
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