Algorithms for the Network Analysis of Bilateral Tax Treaties
نویسندگان
چکیده
In this thesis we conduct a network analysis of bilateral tax treaties. We are given tax data of 108 countries. Companies often send money from country to country via indirect routes, because then the tax that must be paid might be lower. In the thesis we will study the most important of these ‘tax’ routes. Questions that we will answer are, for example: 1. Which countries are the most important ‘conduit’ countries in the network? 2. How can a country maximize the amount of money that companies send through this country? The thesis is mainly theoretical: the focus is on the mathematics and the algorithms used for the network analysis. At the end of each chapter we apply the algorithms to the CPB-network of 108 countries. The thesis is a collaboration between the CWI (Centrum voor Wiskunde en Informatica) and the CPB (Netherlands Bureau for Economic Policy Analysis). Data Title: Algorithms for the Network Analysis of Bilateral Tax Treaties Author: Sven Polak, [email protected], 6074251 Daily Supervisor (VU / CWI): prof. dr. Guido Schäfer First Examiner (UvA): prof. dr. Alexander Schrijver Second Examiner (UvA): dr. Jan Brandts Internship Supervisor (CPB): drs. Maarten van ’t Riet Hand-in date: December 23, 2014 Korteweg de Vries Instituut voor Wiskunde Universiteit van Amsterdam Science Park 904, 1098 XH Amsterdam http://www.science.uva.nl/math
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