Full Text Available

Note: Clicking the button above will open the full text document at the original institutional repository in a new window.

The Nexus of Taxation for Artificial Intelligence According to the Organization of Economic Cooperation and Development and United Nations Model Tax Conventions

Artificial Intelligence (AI) technology is quickly developing and is estimated to soon replace humans in specific job functions. The replacement of human jobs by AI creates two core international taxation consequences for the state in which the AI is located: (a) how artificial intelligence should b...

Full description

Saved in:
Bibliographic Details
Main Author: Mann, Jane Ross
Other Authors: West, Craig
Format: Thesis
Language:English
Published: Department of Finance and Tax 2023
Subjects:
Tags: Add Tag
No Tags, Be the first to tag this record!