The footprint of artificial intelligence and its repercussion on international tax

Résumé

At present, we are immersed in the development and evolution of tax law, where enhancedrelationships now predominate over aggressive planning. In this context, AI has been fundamental due to the proliferation of new schemes based on the compilation and analysis of largeamounts of data that, through new techniques and computer tools, have contributed to theimprovement of the system. However, as has been the case throughout history, any change hasits favorable and adverse outcomes, and this one will be no exception. Therefore, in this paper,we will be tracing the tax system in search of the legal basis that will help us determine the legalreality of the system, with great emphasis on the short and long-term problems, as well as theirscope of impact and the position to be adopted by the system in order to get complementedby the advances and facilitate the transition that is already taking place with the least possible detriment.