Taxation of New Technologies
The Explainable Artificial Intelligence (XAI) Used as a Tool to Supervise the Income Generated by Permanent Establishment in the Digital Economy
DOI:
https://doi.org/10.46801/2595-7155.12.7.2023.2368Keywords:
international taxation, digital economy, permanent establishment, XAI, Explainable Artificial IntelligenceAbstract
This article addresses the use of Explainable Artificial Intelligence (XAI), as one of the new technologies used by tax authorities, from the perspective of inspection and assessment of income generated by permanent establishment in the light of the digital economy. The purpose of this paper is demonstrate the use of the tool as a contribution to improving governance, efficiency, legal certainty and tax compliance, according to fundamentals established in Pillar 1, of the project to avoidance the base erosion and profit shifting (BEPS), from the Organization to Economic Cooperation and Development (OECD). Starting from the premise that the income taxation should be allocated in the market jurisdiction based on a new nexus of significant economic presence, this study addresses the use of this artificial intelligence to inspection the quantitative and qualitative amount proposed there, going through the possible consequences and limits for the principle of legality and taxpayer privacy.
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