Research on the Construction of International Tax Compliance Systems and Tax Risk Control Strategies for Multinational Enterprises
Year: 2026
Type: article
Abstract: With the parallel development of the global minimum tax, country-by-country reporting, anti-tax avoidance information exchange and digital tax supervision, multinational corporations' tax governance has moved away from the old model of reporting compliance to a system characterised by "data transparency, rule linkage, proactive risk management and traceable evidence".This paper will study the construction of an international tax compliance system and tax risk control for multinational corporations.According to reports from international organisations and research by scholars in the past three years, an all-encompassing system of data governance, rule identification, risk quantification, control loop, and governance accountability has been established.Research has shown that the main sources of corporate tax risk have expanded from differences in tax rates to complex situations such as transfer pricing deviations, Pillar Two tax gaps, permanent establishment identification, controlled foreign company rules, tax treaty application, and profit attribution for R&D and intangible assets.This paper also proposes models for international tax compliance risk indices, effective tax rates by jurisdiction, tax gaps, related-party transaction price deviations and expected loss optimisation, providing methodological support for multinational enterprises to build quantifiable, auditable and iterative tax risk control systems.
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W7213413045