Fraudulent AI as an agent PE by Lucas de Lima Carvalho
By: Carvalho, Lucas de Lima
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Material type: 
ArticlePublisher: 2024Subject(s): MODELO DE CONVENIO OCDE | INTELIGENCIA ARTIFICIAL | DEFRAUDACION | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ESTABLECIMIENTO PERMANENTE
In:
Tax Notes International v. 114, n. 5, April 29 2024, p. 703-714Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/114/5-4 (Browse shelf) | Available | OP 138-Bis/2024/114/5-4 |
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| OP 138-Bis/2024/114/5-1 Amount A impact analysis on U.S. corporate tax revenue | OP 138-Bis/2024/114/5-2 Exchange of information in the new era of multirateral transfer pricing enforcement | OP 138-Bis/2024/114/5-3 Let´s play fair | OP 138-Bis/2024/114/5-4 Fraudulent AI as an agent PE | OP 138-Bis/2024/114/5-5 Holding nothing back | OP 138-Bis/2024/114/6 Tax Notes International | OP 138-Bis/2024/114/6-2 Selection of loss-making comparables |
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.
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