Carvalho, Lucas de Lima
AI prompt engineering and the U.N. Model Treaty / by Lucas de Lima Carvalho, Raphael de Campos Martins, and Gabriel Bez- Batti .-- , 2024
Lucas de Lima Carvalho is an international tax lawyer specializing in Latin American taxation and emerging technologies and is based in São Paulo. Raphael de Campos Martins is a dual-qualified tax lawyer specializing in Brazilian and English taxation and cross-border software as a service taxation and is based in São Paulo and Rio de Janeiro. Gabriel Bez-Batti is an international tax lawyer specializing in Latin American taxation and emerging technologies and is based in São Paulo. In this installment of Ahead of Tax, the authors explain the role of artificial intelligence in affecting the taxation of cross-border service payments under the OECD and U.N. model tax treaties.
INTELIGENCIA ARTIFICIAL
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
MODELO DE CONVENIO DE NACIONES UNIDAS
MODELO DE CONVENIO OCDE
ESTADOS UNIDOS
Campos Martins, Rafael de
Bez-Batti, Gabriel
Tax Notes International 1048-3306 v. 114, n. 12, June 12 2024; p. 1715-1725
AI prompt engineering and the U.N. Model Treaty / by Lucas de Lima Carvalho, Raphael de Campos Martins, and Gabriel Bez- Batti .-- , 2024
Lucas de Lima Carvalho is an international tax lawyer specializing in Latin American taxation and emerging technologies and is based in São Paulo. Raphael de Campos Martins is a dual-qualified tax lawyer specializing in Brazilian and English taxation and cross-border software as a service taxation and is based in São Paulo and Rio de Janeiro. Gabriel Bez-Batti is an international tax lawyer specializing in Latin American taxation and emerging technologies and is based in São Paulo. In this installment of Ahead of Tax, the authors explain the role of artificial intelligence in affecting the taxation of cross-border service payments under the OECD and U.N. model tax treaties.
INTELIGENCIA ARTIFICIAL
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
MODELO DE CONVENIO DE NACIONES UNIDAS
MODELO DE CONVENIO OCDE
ESTADOS UNIDOS
Campos Martins, Rafael de
Bez-Batti, Gabriel
Tax Notes International 1048-3306 v. 114, n. 12, June 12 2024; p. 1715-1725