Artificial Intelligence and Taxation Law: Double Taxation Dispute Resolution

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This book identifies how artificial intelligence (AI) systems can be used as part of decision processes within international tax and transfer pricing disputes.

The issue of double taxation and its impact on economic development continues to escalate as globalisation causes states to interact on a growing scale. In recent years, AI applications have shown potential to solve this issue, particularly in reference to the length of time taken to resolve cases of double taxation in the field of transfer pricing. These cases can typically take at least two or more years to resolve, resulting in high cost to taxpayers and tax administrations. The book identifies the current legal frameworks available to prevent and solve tax and more specific transfer pricing disputes and details their advantages and disadvantages. Providing an analysis of what AI can offer to different legal principles, it shows how this can challenge existing rules, and the changes this requires within the legal framework. The book provides an overview of the challenges and opportunities that lie at the intersection of AI systems and the domain of international law, providing case studies to demonstrate its practical applications. It asks and answers the fundamental question: Can AI, or more specifically machine-learning, (ML) replace human decisions within the resolution of international tax and transfer pricing disputes?

The book will be of interest to researchers in the field of tax law, data protection law, consumer protection law, intellectual property law and artificial intelligence.

Subjects:
Taxation, IT, Internet and Artificial Intelligence Law

Contents:

1. International Double Taxation: Methods to Solve it and their Ineffectiveness
   2. Artificial Intelligence. Introduction, Types, Common Application, Ethical Issues and Analogies in the Disputes Field
   3. Processing of Juridical Text with Machine Learning – Proof of Concept
   4. Conclusions

Why buy this book?

This book is a pioneering resource at the intersection of AI and taxation law, addressing one of the most pressing challenges in international finance: resolving double taxation disputes efficiently. With a practical look at how machine learning can transform legal processes, it offers academics, policymakers, and practitioners cutting-edge insights supported by case studies. It is essential for anyone seeking to understand the impact of AI on global tax governance.

Keywords:

artificial intelligence, taxation law, double taxation, transfer pricing, dispute resolution, international tax law, machine learning, legal frameworks, globalization, Routledge

Target Audience:

tax lawyers, international law researchers, policymakers, academics, PhD students, economists, financial consultants, AI law specialists, transfer pricing experts, university libraries

Genre:

Law, Taxation, Artificial Intelligence, International Law, Technology & Society

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