This is the second article of a short series that explores the international taxation of income attributable to Autonomous Artificial Intelligence (AAI). The series is based on an article written by the author and published by Kluwer in INTERTAX, Volume 47, Issue 05 (May 2019).[1] Each article features questions posed by academics from around the…

This is the first article of a short series that explores the international taxation of income attributable to Autonomous Artificial Intelligence (AAI). The series is based on an article written by the author and published by Kluwer in INTERTAX, Volume 47, Issue 05 (May 2019).[1] Each article features questions posed by prominent tax professors around…

This second and last part of the contribution concentrates on the present and future of artificial intelligence (AI)[1] and tax law. Let us see if AI can be happily married with tax law in order to get the best of both worlds. Present: Assisting Rather Than Replacing of Tax Lawyers All of the features that…

According to recent research’s prediction,[1] global GDP could be up to 14% higher in 2030 as a result of various artificial intelligence (AI)[2] applications, which is the equivalent of an additional $15.7 trillion. It makes AI oriented sectors the biggest commercial opportunity in the currently supersonic fast changing economy. This contribution, perhaps surprisingly, does not…