XAI

AI, EU, Tax Administration, XAI

( PwC Netherlands, Lazarski University and Singapore Management University) and (University of Antwerp, Research Foundation for Flanders)/ /Leave a comment

“[A]ny State claiming a pioneer role in the development of new technologies bears special responsibility for striking the right balance in this regard” – The European Court of Human Rights in the S. and Marper v. the UK case (4 December 2008) [para. 112] 1        Introduction Fundamental taxpayers’ rights impose on regalian authorities the obligation to be…

ChatGPT, Pillar I, Pillar II, Tax secrecy, Trade secrecy, XAI

( PwC Netherlands, Lazarski University and Singapore Management University) and (University of Antwerp, Research Foundation for Flanders)/ /Leave a comment

“[I]n this world, with great power comes great responsibility!” – Uncle Ben advice to the young Peter Parker, the 1962 Amazing Fantasy #15, by Stan Lee 1        Introduction Explainable artificial intelligence (XAI) systems in tax law are needed to comply with principles of law such as legality, proportionality and non-discrimination. A sufficient degree of explainability…