Big Data Analytics and the Future of Global Minimum Tax (BEPS and Pillar Two)

This book explores how big data, artificial intelligence, and advanced analytics are transforming international taxation and global tax governance. It examines the increasing role of digital data in modern tax systems and how governments and international organizations use data-driven technologies to improve transparency, compliance, and policy formulation. The text discusses major global frameworks such as the OECD BEPS initiative and the global minimum tax (Pillar Two), highlighting how analytics and data infrastructure support cross-border tax administration. It also covers the use of machine learning, predictive analytics, and natural language processing in tax risk assessment, fraud detection, and compliance monitoring. In addition, the book analyzes transfer pricing analytics and multinational tax planning, demonstrating how data-driven approaches can detect profit shifting and strengthen regulatory oversight. Designed for researchers, policymakers, tax professionals, and students, the book provides a comprehensive perspective on the intersection of international taxation, data science, and digital governance in the global economy.