How AYVES reads a tax filing

AYVES is a structured reading of public Country-by-Country tax reports. A multinational group publishes a filing; AYVES reads it, computes a small set of indicators per jurisdiction, and shows the result beside the text it came from.

Every number carries a citation. Each figure records the exact characters in the filed document it was read from, and that citation is checked against the source before the figure is shown. A value whose citation cannot be verified is not presented as though it were read.

What AYVES reads

Filings under the EU Public CbCR Directive (Directive (EU) 2021/2101), Australia’s public CbCR regime, voluntary tax-transparency disclosures under GRI 207-4, and bank country-by-country disclosures under CRD IV Article 89.

Each regime asks for a different set of columns, and AYVES treats them differently rather than flattening them into one shape. A voluntary disclosure is not held to a statutory completeness expectation, and a bank disclosure is not scored against columns it never publishes.

What AYVES refuses to do

These are engineering constraints. They are stated so you can hold us to them.

• Only what is already published
  AYVES reads filings a group has already placed on the public record. It does not gather non-public data, does not receive management representations, and does not contact the filer.
• Indicators only
  A flag records that a reported ratio sits outside a documented reference range. It is not an assertion of avoidance, evasion, or wrongdoing, and AYVES will not make one.
• Not tax advice
  Nothing in the product, an exported report, or a shared narrative is legal, accounting, or advisory counsel.
• Not a GloBE compliance service
  The effective tax rate AYVES computes is defined more broadly than the Pillar Two covered-taxes measure, and is not a substitute for it.
• No rankings
  No leaderboard, no trending list, no comparative ordering across filers. Ratings are per jurisdiction, per filing.
• No inference the data cannot support
  Country-by-country data cannot show transfer-pricing intent, and AYVES is engineered never to attempt that class of claim.

The human decides

AYVES presents a reading for review. Every figure can be checked against its citation, corrected, and re-exported, and a correction you file is tracked to a published service level. The workflow exists to make that review fast.

The full paper

The complete methodology is available in full to anyone with an account: every indicator formula, the reference ranges behind each flag, the extraction pipeline, and a stated list of the tool’s limitations. It is linked from every analysis, so you can check how a specific flag on your own filing was derived.

Read the full methodology paper (sign-in required), or file a correction if you believe AYVES has read a filing wrongly.