| 000 | 01114nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c149778 _d149778 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240923183518.0 | ||
| 007 | ta | ||
| 008 | 240910s2024 us |||p| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_932940 _aCarvalho, Lucas de Lima |
|
| 245 | 1 | 0 |
_aFraudulent AI as an agent PE _c by Lucas de Lima Carvalho |
| 260 | _c2024 | ||
| 520 | _aLucas 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. | ||
| 650 | 4 |
_967760 _aMODELO DE CONVENIO OCDE |
|
| 650 | 4 |
_947498 _aINTELIGENCIA ARTIFICIAL |
|
| 650 | 4 |
_941786 _aDEFRAUDACION |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 773 | 0 |
_9172015 _oOP 138-Bis/2024/114/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 5, April 29 2024, p. 703-714 |
|
| 942 | _cART | ||