Instruct: Identify the main and secondary category of Arxiv papers based on the titles and abstracts
Query: Identification of Conduit Countries and Community Structures in the
  Withholding Tax Networks   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.

15
The categories of this paper are: nucl-ex
21
The categories of this paper are: adap-org
6
The categories of this paper are: astro-ph
31
The categories of this paper are: ao-sci
24
The categories of this paper are: dg-ga
35
The categories of this paper are: mtrl-th
12
The categories of this paper are: nucl-th
34
The categories of this paper are: chem-ph
37
The categories of this paper are: supr-con
0
The categories of this paper are: hep-ph
9
The categories of this paper are: nlin
36
The categories of this paper are: cmp-lg
13
The categories of this paper are: quant-ph
25
The categories of this paper are: patt-sol
2
The categories of this paper are: math
8
The categories of this paper are: hep-ex