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The artificial intelligence tax treaty assistant decoding the principal purpose test Blazej Kuzniacki

By: Kuzniacki, Blazej .

Material type: Article

ArticlePublisher: 2018Subject(s): DOBLE IMPOSICION

| CONVENIOS

| TRATADOS INTERNACIONALES

| CLÁUSULA DEL PROPÓSITO PRINCIPAL

| FISCALIDAD INTERNACIONAL

| INTELIGENCIA ARTIFICIAL

| RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS

Online resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 9, September 2018, p. 524-534Summary: 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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2018/9-1 (Browse shelf)	Available		BIT/2018/9-1

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Previous	BIT/2018/8-5 The Anti-Tax Avoidance Directive 2 and hybrid financial instruments	BIT/2018/8-6 The taxation of non-profit organizations in Pakistan	BIT/2018/8-7 The tax treatment of foreign trusts and foundations in Greece	BIT/2018/9-1 The artificial intelligence tax treaty assistant	BIT/2018/9-2 The mutual agreement procedure	BIT/2018/9-3 The role of prodecon, the Mexican tax ombudsman agency, in ensuring taxpayer access to mutual agreement procedures	BIT/2018/9-4 Developments in China's treaty policy	Next

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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.

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The artificial intelligence tax treaty assistant decoding the principal purpose test Blazej Kuzniacki

By: Kuzniacki, Blazej.

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By: Kuzniacki, Blazej .