The Artificial Intelligence Tax Treaty Assistant: Decoding the Principal Purpose Test

Kuźniacki, B.

The Artificial Intelligence Tax Treaty Assistant: Decoding the Principal Purpose Test

Journal

Author

Kuźniacki, B.

Country

International; OECD

Published Date

19 July 2018

Issue

Bulletin for International Taxation 2018 (Volume 72), No. 9

DOI

https://doi.org/10.59403/2hj9hwb

Document

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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 initiative.

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The Artificial Intelligence Tax Treaty Assistant: Decoding the Principal Purpose Test