Artificial Intelligence and Taxation Law - Double Taxation Dispute Resolution

This book identifies how artificial intelligence (AI) systems can be used as part of decision processes within international tax and transfer pricing disputes. It will be of interest to researchers in the field of tax law, data protection law, consumer protection law, intellectual property law and AI.

List of contents

1. International Double Taxation: Methods to Solve it and their Ineffectiveness
2. Artificial Intelligence. Introduction, Types, Common Application, Ethical Issues and Analogies in the Disputes Field
3. Processing of Juridical Text with Machine Learning - Proof of Concept
4. Conclusions

About the author

Enrico Gallo is a Tax Lawyer and holds a Master's Degree in Law from LUMSA University and an LLM in International and European Business Law from Vienna University of Economics and Business (WU). He defended his PhD thesis, Artificial Intelligence in the resolution of transfer pricing disputes, at the University of Alicante in 2024. He worked as international tax advisor in international consulting firms and in in-house roles in Italy and Austria. He is currently working as Tax Manager in a multinational company.

Product details

• Authors: Enrico Gallo
• Publisher: Taylor & Francis Ltd.
• Languages: English
• Product format: Hardback
• Release: 25.07.2025
• EAN: 9781032978161
• ISBN: 978-1-0-3297816-1
• No. of pages: 282
• Series: Routledge Research in Tax Law
• Subjects: Social sciences, law, business > Law > Mercantile and commercial law; LAW / General, BUSINESS & ECONOMICS / Finance / General, LAW / Banking, LAW / International, LAW / Taxation, International Law, BUSINESS & ECONOMICS / Personal Finance / Taxation, Commercial law, Artificial Intelligence (AI), Banking law