Kuzniacki, Blazej
The artificial intelligence tax treaty assistant decoding the principal purpose test / Blazej Kuzniacki .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author explores and advocates the use of an artificial intelligence tax treaty assistant with regard to resolving issues and problems in respect of the principal purpose test as proposed in relation to the OECD/G20 Base Erosion and Profit Shifting initiative.
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
CLÁUSULA DEL PROPÓSITO PRINCIPAL
FISCALIDAD INTERNACIONAL
INTELIGENCIA ARTIFICIAL
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
Bulletin for International Taxation 0007-4624 v. 72, n. 9, September 2018, p. 524-534
The artificial intelligence tax treaty assistant decoding the principal purpose test / Blazej Kuzniacki .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author explores and advocates the use of an artificial intelligence tax treaty assistant with regard to resolving issues and problems in respect of the principal purpose test as proposed in relation to the OECD/G20 Base Erosion and Profit Shifting initiative.
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
CLÁUSULA DEL PROPÓSITO PRINCIPAL
FISCALIDAD INTERNACIONAL
INTELIGENCIA ARTIFICIAL
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
Bulletin for International Taxation 0007-4624 v. 72, n. 9, September 2018, p. 524-534