The artificial intelligence tax treaty assistant : decoding the principal purpose test
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The work The artificial intelligence tax treaty assistant : decoding the principal purpose test represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The artificial intelligence tax treaty assistant : decoding the principal purpose test
Resource Information
The work The artificial intelligence tax treaty assistant : decoding the principal purpose test represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The artificial intelligence tax treaty assistant : decoding the principal purpose test
- Language
- eng
- Summary
- In this article, the author explores and advocates the use of an artificial intelligence tax treaty assistant with regard to resolving issues and problems in respect of the principal purpose test as proposed in relation to the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 9 ; p. 524-534
- Geographic coverage
- International
- Language note
- English
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Context of The artificial intelligence tax treaty assistant : decoding the principal purpose testWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/o3JPhD6FwSU/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/o3JPhD6FwSU/">The artificial intelligence tax treaty assistant : decoding the principal purpose test</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>