Tax Law

arXiv:2602.12529v1 Announce Type: new Abstract: Reinforcement learning has emerged as a promising paradigm for aligning diffusion and flow-matching models with human preferences, yet practitioners face fragmented codebases, model-specific implementations, and engineering complexity. We introduce Flow-Factory, a unified framework that decouples...

arXiv:2602.12579v1 Announce Type: new Abstract: Reinforcement Learning with Verifiable Rewards (RLVR) has emerged as a dominant paradigm for enhancing Large Language Models (LLMs) reasoning, yet its reliance on external verifiers limits its scalability. Recent findings suggest that RLVR primarily functions...

arXiv:2602.12613v1 Announce Type: new Abstract: Temporal Graph Neural Networks (TGNNs) are pivotal in processing dynamic graphs. However, existing TGNNs primarily target one-time predictions for a given temporal span, whereas many practical applications require continuous predictions, that predictions are issued frequently...

arXiv:2602.12683v1 Announce Type: new Abstract: We reformulate Optimal Transport Conditional Flow Matching (OT-CFM), a class of dynamical generative models, showing that it admits an exact proximal formulation via an extended Brenier potential, without assuming that the target distribution has a...

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This journal seeks papers that address the development of formal or computational models of legal knowledge, reasoning, and decision making. It also includes ...

Osborn Design Works (ODW) designs and develops high-performance websites and apps, leveraging product design, UI/UX design, and marketing design to create business value.

The Center for AI Safety is offering grants for philosophers to pursue research in conceptual AI safety.

The AI Safety, Ethics, and Society Course would be held virtually and be completely free. It would be part-time and we expect that it will require a time commitment of 3-5 hours per week for 10 weeks.

In the aftermath of the “AI boom,” this report examines how the push to integrate AI products everywhere grants AI companies - and the tech oligarchs that run them - power that goes far beyond their deep pockets.

The AI-facilitated intelligence revolution is claimed by some to be setting humanity on a glidepath into utopian futures of nearly effortless satisfaction and frictionless choice. We should beware.

The fourth of our 'AI Safety Breakfasts' event series, featuring Dr. Rumman Chowdhury on algorithmic auditing, "right to repair" AI systems, and the AI Safety and Action Summits.

Over 140 countries have agreed to the introduction of a Global Minimum Tax (GMT), widely regarded as the most significant reform of the international business tax system in a century. While acknowledging that the agreement constitutes a remarkable political and...

FTC claims Apple News suppresses conservatives, cites study by pro-Trump group.

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The world’s largest social network has more than 2 billion daily users, and is expanding rapidly around the world. Led by CEO Mark Zuckerberg and his chief operating officer, Sheryl Sandberg, Facebook undergirds much of the world’s communication online, both...

Once the public face of squeaky-clean, harmless family entertainment, the Walt Disney Corporation has evolved into a widespread conglomerate known as much for the properties it controls as the films it produces. With subsidiaries including Marvel Studios, Lucasfilm, National Geographic,...

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Originally a private cable network, then a premium cable channel, then a mini-network of specialized and dedicated channels, HBO has evolved into a powerhouse of original content production. Game of Thrones is its most obvious success story. But series like...

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