AI prompt engineering and the U.N. Model Treaty by Lucas de Lima Carvalho, Raphael de Campos Martins, and Gabriel Bez- Batti
By: Carvalho, Lucas de Lima
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Contributor(s): Campos Martins, Rafael de | Bez-Batti, Gabriel.
Material type: 
ArticlePublisher: 2024Subject(s): INTELIGENCIA ARTIFICIAL | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | MODELO DE CONVENIO DE NACIONES UNIDAS | MODELO DE CONVENIO OCDE | ESTADOS UNIDOS
In:
Tax Notes International v. 114, n. 12, June 12 2024; p. 1715-1725Summary: 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.
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| Artículos | IEF | IEF | OP 138-Bis/2024/114/12-1 (Browse shelf) | Available | OP 138-Bis/2024/114/12-1 |
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| OP 138-Bis/2024/114/11-4 Now you have it, now you don’t | OP 138-Bis/2024/114/1-2 Setting transfer prices in an unstable exchange rate environment | OP 138-Bis/2024/114/12 Tax Notes International | OP 138-Bis/2024/114/12-1 AI prompt engineering and the U.N. Model Treaty | OP 138-Bis/2024/114/12-2 The next phase of Pillar 2 implementation | OP 138-Bis/2024/114/12-3 Medtronic II and the CUT method’s last stand | OP 138-Bis/2024/114/12-4 OECD African tax transparency sees explosive progress |
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.
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