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

Journal
Kuźniacki, B.
International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 9
PriceUSD 45

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.