Artificial Intelligence and Taxation Law: Double Taxation Dispute Resolution

Author: Enrico Gallo

ISBN13: 9781032978161
Published: July 2025
Publisher: Routledge
Country of Publication: UK
Format: Hardback

This book identifies how artificial intelligence (AI) systems can be used as part of decision processes within international tax and transfer pricing disputes. It identifies current legal frameworks available to prevent and solve tax disputes, provides an analysis of what AI can offer to different legal principles, and asks the fundamental question: can AI, or more specifically machine-learning, replace human decisions within the resolution of international tax and transfer pricing disputes?

Contents: International Double Taxation: Methods to Solve it and their Ineffectiveness; Artificial Intelligence — Introduction, Types, Common Application, Ethical Issues; Processing of Juridical Text with Machine Learning — Proof of Concept; Conclusions.

Where can I buy Artificial Intelligence and Taxation Law?

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Q&A

Who is this book for?
Tax lawyers, international law researchers, policymakers, academics and AI law specialists.

What core question does it address?
Whether AI and machine learning can replace human decisions in resolving international tax and transfer pricing disputes.

Why does double taxation matter here?
Transfer pricing disputes typically take two or more years to resolve, at high cost to taxpayers and administrations — AI shows potential to speed this up.

Does it include practical case studies?
Yes, including a proof-of-concept chapter on processing juridical text with machine learning.

What print format is this?
A Print on Demand title, printed to fulfil each order (1-3 weeks).

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