Carvalho, Lucas de Lima
Fraudulent AI as an agent PE / by Lucas de Lima Carvalho .-- , 2024
Lucas de Lima Carvalho is an international tax lawyer specializing in Latin American taxation and emerging technologies. He is based in São Paulo. In this installment of Ahead of Tax, Carvalho argues that permanent establishment tax issues caused by fraudulent use of AI in business may not be far away.
MODELO DE CONVENIO OCDE
INTELIGENCIA ARTIFICIAL
DEFRAUDACION
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ESTABLECIMIENTO PERMANENTE
Tax Notes International 1048-3306 v. 114, n. 5, April 29 2024, p. 703-714
Fraudulent AI as an agent PE / by Lucas de Lima Carvalho .-- , 2024
Lucas de Lima Carvalho is an international tax lawyer specializing in Latin American taxation and emerging technologies. He is based in São Paulo. In this installment of Ahead of Tax, Carvalho argues that permanent establishment tax issues caused by fraudulent use of AI in business may not be far away.
MODELO DE CONVENIO OCDE
INTELIGENCIA ARTIFICIAL
DEFRAUDACION
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ESTABLECIMIENTO PERMANENTE
Tax Notes International 1048-3306 v. 114, n. 5, April 29 2024, p. 703-714