📽️ Tax and AI is a 4-episode series (https://bit.ly/3XS6YKp) that explores the tax policy challenges brought about by artificial intelligence. Throughout the series, our founder Lucas de Lima Carvalho discusses key themes such as the use of AI by tax administrations and taxpayers, how AI impacts taxable events, and the potential for AI to be treated as a taxable entity in its own right. The series was recorded in English and is subtitled in English, Portuguese, Spanish and German.
The series is available at Blink – Blockchain, Law, Innovation and Knowledge. Blink is a forward-thinking edutainment platform that offers a variety of series on cutting-edge topics, ranging from Cryptocurrency to Fashion Law. You can sign up for Blink by visiting this series’ page on their website: https://bit.ly/3XS6YKp 🌎
If you are interested in reading some of the articles discussed in Tax and AI, check out the list below:
➡️ “AI Prompt Engineering and the U.N. Model Treaty”, by Lucas de Lima Carvalho, Gabriel Bez-Batti and Raphael de Campos Martins. Published by Tax Notes (2024). Available at: https://bit.ly/3KLZXos
➡️ “AI Agents: Tax Policy Issues”, by Lucas de Lima Carvalho. Published by Tax Notes (2024). Available at: https://bit.ly/3TR3NkQ
➡️ “Fraudulent AI as an Agent PE”, by Lucas de Lima Carvalho. Published by Tax Notes (2024). Available at: https://bit.ly/3UfZlM6
➡️ “AI and the Future of In-House Tax Professionals”, by Lucas de Lima Carvalho and Anita do Vale Palmeira de Aquino. Published by Tax Notes (2023). Available at: https://bit.ly/4cxicKl
➡️ “Sentience as a Prerequisite for Taxing AI”, by Lucas de Lima Carvalho and Victor Guilherme Esteche. Published by Tax Notes (2022). Available at: https://bit.ly/3JCwv3B
➡️ “Spiritus Ex Machina: Addressing the Unique BEPS Issues of Autonomous Artificial Intelligence by Using ‘Personality’ and ‘Residence'”, by Lucas de Lima Carvalho. Published by Wolters Kluwer on Intertax (2019). Available at: https://bit.ly/3BmYsvh
