摘要翻译：
由于经济全球化，各国的经济法，包括税法和税收协定，被迫成为一个单一的网络。然而，每个司法管辖区（国家或地区）并没有在其法律作为一个网络的要素发挥作用的假设下制定其经济法，因此它带来了意想不到的结果。我们以为结果正是国际避税。为了帮助解决国际避税问题，我们试图调查网络的哪一部分是易受攻击的。具体而言，本文以国际避税方式之一的条约购物为研究对象，试图从税收责任、可能用于条约购物的法域与其他法域之间的关系等方面来确定哪些法域可能用于条约购物。为此，基于各管辖区对股息、利息和特许权使用费征收的预扣税率，我们生成了加权多个有向图，计算中心并检测社区。结果，我们澄清了可能用于条约购物的司法管辖区，并指出存在共同体结构。这项研究的结果表明，较少的司法管辖区需要在世界范围内引入更多的防止条约滥用的条例。
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英文标题：
《Identification of Conduit Countries and Community Structures in the
  Withholding Tax Networks》
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作者：
Tembo Nakamoto and Yuichi Ikeda
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最新提交年份：
2018
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分类信息：

一级分类：Economics        经济学
二级分类：Econometrics        计量经济学
分类描述：Econometric Theory, Micro-Econometrics, Macro-Econometrics, Empirical Content of Economic Relations discovered via New Methods, Methodological Aspects of the Application of Statistical Inference to Economic Data.
计量经济学理论，微观计量经济学，宏观计量经济学，通过新方法发现的经济关系的实证内容，统计推论应用于经济数据的方法论方面。
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一级分类：Quantitative Finance        数量金融学
二级分类：General Finance        一般财务
分类描述：Development of general quantitative methodologies with applications in finance
通用定量方法的发展及其在金融中的应用
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英文摘要：
  Due to economic globalization, each country's economic law, including tax laws and tax treaties, has been forced to work as a single network. However, each jurisdiction (country or region) has not made its economic law under the assumption that its law functions as an element of one network, so it has brought unexpected results. We thought that the results are exactly international tax avoidance. To contribute to the solution of international tax avoidance, we tried to investigate which part of the network is vulnerable. Specifically, focusing on treaty shopping, which is one of international tax avoidance methods, we attempt to identified which jurisdiction are likely to be used for treaty shopping from tax liabilities and the relationship between jurisdictions which are likely to be used for treaty shopping and others. For that purpose, based on withholding tax rates imposed on dividends, interest, and royalties by jurisdictions, we produced weighted multiple directed graphs, computed the centralities and detected the communities. As a result, we clarified the jurisdictions that are likely to be used for treaty shopping and pointed out that there are community structures. The results of this study suggested that fewer jurisdictions need to introduce more regulations for prevention of treaty abuse worldwide.
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PDF链接：
https://arxiv.org/pdf/1806.00799