Nanjing Tax Builds an International Tax AI Knowledge Base for Cross-Border Source Supervision

China Tax News reported that the Nanjing tax authority built an 'international tax AI knowledge base' to address heavy data volumes, hidden risks, and limited visibility in cross-border tax administration. The system already collects annual reports, prospectuses, industry research, transfer-pricing cases, and tax regulations, and keeps international tax rules updated. Using natural-language processing, it analyzes ownership structures, cross-border transactions, and hidden related-party links in a human-machine workflow. Nanjing tax teams also turned expert experience in share reduction, controlled foreign corporations, and transfer pricing into reusable risk models, showing tax informatization moving deeper into practical cross-border source governance.