000			01671nab a2200265 c 4500
999			_c149856 _d149856
003			ES-MaIEF
005			20241004145500.0
007			ta
008			241003s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_932940 _aCarvalho, Lucas de Lima
245	1	3	_aAI prompt engineering and the U.N. Model Treaty _c by Lucas de Lima Carvalho, Raphael de Campos Martins, and Gabriel Bez- Batti
260			_c2024
520			_aLucas 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.
650		4	_947498 _aINTELIGENCIA ARTIFICIAL
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_969624 _aMODELO DE CONVENIO DE NACIONES UNIDAS
650		4	_967760 _aMODELO DE CONVENIO OCDE
650		4	_942888 _aESTADOS UNIDOS
700	1		_972013 _aCampos Martins, Rafael de
700	1		_971418 _aBez-Batti, Gabriel
773	0		_9172359 _oOP 138-Bis/2024/114/12 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 12, June 12 2024; p. 1715-1725
942			_cART