Artificial Intelligence and Taxation Law

This book identifies how artificial intelligence (AI) systems can be used as part of decision processes within international tax and transfer pricing disputes. It will be of interest to researchers in the field of tax law, data protection law, consumer protection law, intellectual property law and AI.

Autorentext

Enrico Gallo is a tax lawyer and holds a master's degree in Law from LUMSA University and an LLM in International and European business law from Vienna University of Economics and Business (WU). He defended his PhD thesis, Artificial Intelligence in the Resolution of Transfer Pricing Disputes, at the University of Alicante in 2024. He worked as an international tax advisor in international consulting firms and in in-house roles in Italy and Austria. He is currently working as a tax manager in a multinational company.

Inhalt

1. International Double Taxation: Methods to Solve it and their Ineffectiveness

2. Artificial Intelligence. Introduction, Types, Common Application, Ethical Issues and Analogies in the Disputes Field

3. Processing Juridical Text with Machine Learning: Proof of Concept

4. Conclusions