000			01951nab a2200229 c 4500
999			_c146316 _d146316
003			ES-MaIEF
005			20220906112002.0
007			ta
008			220906t2022 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_aJulia Maria Martinez Tapia _969973
245		3	_aAn approach to BEPS risk assessment _helectrónico _bapplying data analytics techniques to Country-by-Country Reporting data _c Julia Maria Martinez Tapia and Nupur Jalan
500			_aResumen.
520			_aThis article discusses the application of data analytics techniques on data provided by multinationals in the country-by-country reporting to analyse, interpret and understand financial and other data with ease. Thus, it would provide a better understanding of multinationals’ global structures, economic activities and footprints to identify the material risk areas, thereby providing multinationals and tax authorities with a technique to undertake preliminary base erosion and profit shifting risk assessment. The authors have primarily relied on the tax risk indicators laid down in the OECD Handbook on Effective Tax Risk Assessment to build different stages of risk assessment. The possibility and the advantages of setting up a unified risk assessment tool based on the various risk assessment are also briefly discussed. The authors believe that such a tool, when publicly available, would enable different stakeholders to interpret the available data in country-by-country reporting more uniformly and requisite, timely action can be taken to address the identified risk areas.
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_967013 _aINFORMES PAÍS POR PAÍS
650		4	_946898 _aINFORMACIONES FINANCIERAS
650		4	_925830 _aANALISIS DE DATOS
700	1		_967640 _aJalan, Nupur
773	0		_9167835 _oITPJ/2022/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 2, 2022, 39 p.
942			_cRE