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Omschrijving

This book elucidates the nexus between tax law and technology, particularly the application of artificial intelligence in the context of tax law. It offers a non-technical exposition on the conceptualization of AI in the legal realm. The central inquiry pertains not only to the potential applications and the manner in which these technologies can be utilized, but also to the temporal and technical nuances that inform their implementation.

In recent years, we at the WU Tax Law Technology Center in Vienna have dedicated ourselves to the significant published and professional interest in artificial intelligence in tax law. However, in the era of ChatGPT, there has been a notable increase in public confusion regarding the nature of AI, its capabilities, and its limitations.

This book will appeal to tax practitioners, multinational businesses, academics, and enthusiasts seeking to navigate the intricacies of the digital era of tax law. Prepare to commence a voyage that will edify and invigorate, as it navigates you through the constantly evolving nexus of digitalization and taxation.

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