All Practice Areas

Tax Law

세법

Jurisdiction: All US KR EU Intl
LOW Academic United States

From Labor to Collaboration: A Methodological Experiment Using AI Agents to Augment Research Perspectives in Taiwan's Humanities and Social Sciences

arXiv:2602.17221v1 Announce Type: new Abstract: Generative AI is reshaping knowledge work, yet existing research focuses predominantly on software engineering and the natural sciences, with limited methodological exploration for the humanities and social sciences. Positioned as a "methodological experiment," this study...

1 min 1 month, 4 weeks ago
tax
LOW Academic United States

Decoding the Human Factor: High Fidelity Behavioral Prediction for Strategic Foresight

arXiv:2602.17222v1 Announce Type: new Abstract: Predicting human decision-making in high-stakes environments remains a central challenge for artificial intelligence. While large language models (LLMs) demonstrate strong general reasoning, they often struggle to generate consistent, individual-specific behavior, particularly when accurate prediction depends...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

Web Verbs: Typed Abstractions for Reliable Task Composition on the Agentic Web

arXiv:2602.17245v1 Announce Type: new Abstract: The Web is evolving from a medium that humans browse to an environment where software agents act on behalf of users. Advances in large language models (LLMs) make natural language a practical interface for goal-directed...

1 min 1 month, 4 weeks ago
audit
LOW Academic International

Meenz bleibt Meenz, but Large Language Models Do Not Speak Its Dialect

arXiv:2602.16852v1 Announce Type: new Abstract: Meenzerisch, the dialect spoken in the German city of Mainz, is also the traditional language of the Mainz carnival, a yearly celebration well known throughout Germany. However, Meenzerisch is on the verge of dying out-a...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

Eigenmood Space: Uncertainty-Aware Spectral Graph Analysis of Psychological Patterns in Classical Persian Poetry

arXiv:2602.16959v1 Announce Type: new Abstract: Classical Persian poetry is a historically sustained archive in which affective life is expressed through metaphor, intertextual convention, and rhetorical indirection. These properties make close reading indispensable while limiting reproducible comparison at scale. We present...

1 min 1 month, 4 weeks ago
audit
LOW Academic International

Large Language Models Persuade Without Planning Theory of Mind

arXiv:2602.17045v1 Announce Type: new Abstract: A growing body of work attempts to evaluate the theory of mind (ToM) abilities of humans and large language models (LLMs) using static, non-interactive question-and-answer benchmarks. However, theoretical work in the field suggests that first-personal...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

ALPS: A Diagnostic Challenge Set for Arabic Linguistic & Pragmatic Reasoning

arXiv:2602.17054v1 Announce Type: new Abstract: While recent Arabic NLP benchmarks focus on scale, they often rely on synthetic or translated data which may benefit from deeper linguistic verification. We introduce ALPS (Arabic Linguistic & Pragmatic Suite), a native, expert-curated diagnostic...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

The Emergence of Lab-Driven Alignment Signatures: A Psychometric Framework for Auditing Latent Bias and Compounding Risk in Generative AI

arXiv:2602.17127v1 Announce Type: new Abstract: As Large Language Models (LLMs) transition from standalone chat interfaces to foundational reasoning layers in multi-agent systems and recursive evaluation loops (LLM-as-a-judge), the detection of durable, provider-level behavioral signatures becomes a critical requirement for safety...

1 min 1 month, 4 weeks ago
audit
LOW Academic International

Fine-Grained Uncertainty Quantification for Long-Form Language Model Outputs: A Comparative Study

arXiv:2602.17431v1 Announce Type: new Abstract: Uncertainty quantification has emerged as an effective approach to closed-book hallucination detection for LLMs, but existing methods are largely designed for short-form outputs and do not generalize well to long-form generation. We introduce a taxonomy...

1 min 1 month, 4 weeks ago
tax
LOW Academic International

AIDG: Evaluating Asymmetry Between Information Extraction and Containment in Multi-Turn Dialogue

arXiv:2602.17443v1 Announce Type: new Abstract: Evaluating the strategic reasoning capabilities of Large Language Models (LLMs) requires moving beyond static benchmarks to dynamic, multi-turn interactions. We introduce AIDG (Adversarial Information Deduction Game), a game-theoretic framework that probes the asymmetry between information...

1 min 1 month, 4 weeks ago
deduction
LOW Academic European Union

Entropy-Based Data Selection for Language Models

arXiv:2602.17465v1 Announce Type: new Abstract: Modern language models (LMs) increasingly require two critical resources: computational resources and data resources. Data selection techniques can effectively reduce the amount of training data required for fine-tuning LMs. However, their effectiveness is closely related...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

Auditing Reciprocal Sentiment Alignment: Inversion Risk, Dialect Representation and Intent Misalignment in Transformers

arXiv:2602.17469v1 Announce Type: new Abstract: The core theme of bidirectional alignment is ensuring that AI systems accurately understand human intent and that humans can trust AI behavior. However, this loop fractures significantly across language barriers. Our research addresses Cross-Lingual Sentiment...

1 min 1 month, 4 weeks ago
audit
LOW Academic International

Learning to Stay Safe: Adaptive Regularization Against Safety Degradation during Fine-Tuning

arXiv:2602.17546v1 Announce Type: new Abstract: Instruction-following language models are trained to be helpful and safe, yet their safety behavior can deteriorate under benign fine-tuning and worsen under adversarial updates. Existing defenses often offer limited protection or force a trade-off between...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

Unmasking the Factual-Conceptual Gap in Persian Language Models

arXiv:2602.17623v1 Announce Type: new Abstract: While emerging Persian NLP benchmarks have expanded into pragmatics and politeness, they rarely distinguish between memorized cultural facts and the ability to reason about implicit social norms. We introduce DivanBench, a diagnostic benchmark focused on...

1 min 1 month, 4 weeks ago
deduction
LOW Academic European Union

Sink-Aware Pruning for Diffusion Language Models

arXiv:2602.17664v1 Announce Type: new Abstract: Diffusion Language Models (DLMs) incur high inference cost due to iterative denoising, motivating efficient pruning. Existing pruning heuristics largely inherited from autoregressive (AR) LLMs, typically preserve attention sink tokens because AR sinks serve as stable...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

Low-Dimensional and Transversely Curved Optimization Dynamics in Grokking

arXiv:2602.16746v1 Announce Type: new Abstract: Grokking -- the delayed transition from memorization to generalization in small algorithmic tasks -- remains poorly understood. We present a geometric analysis of optimization dynamics in transformers trained on modular arithmetic. PCA of attention weight...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

Attending to Routers Aids Indoor Wireless Localization

arXiv:2602.16762v1 Announce Type: new Abstract: Modern machine learning-based wireless localization using Wi-Fi signals continues to face significant challenges in achieving groundbreaking performance across diverse environments. A major limitation is that most existing algorithms do not appropriately weight the information from...

1 min 1 month, 4 weeks ago
vat
LOW Academic European Union

TopoFlow: Physics-guided Neural Networks for high-resolution air quality prediction

arXiv:2602.16821v1 Announce Type: new Abstract: We propose TopoFlow (Topography-aware pollutant Flow learning), a physics-guided neural network for efficient, high-resolution air quality prediction. To explicitly embed physical processes into the learning framework, we identify two critical factors governing pollutant dynamics: topography...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

Position: Why a Dynamical Systems Perspective is Needed to Advance Time Series Modeling

arXiv:2602.16864v1 Announce Type: new Abstract: Time series (TS) modeling has come a long way from early statistical, mainly linear, approaches to the current trend in TS foundation models. With a lot of hype and industrial demand in this field, it...

1 min 1 month, 4 weeks ago
vat
LOW Academic United States

Construction of a classification model for dementia among Brazilian adults aged 50 and over

arXiv:2602.16887v1 Announce Type: new Abstract: To build a dementia classification model for middle-aged and elderly Brazilians, implemented in Python, combining variable selection and multivariable analysis, using low-cost variables with modification potential. Observational study with a predictive modeling approach using a...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

A Unified Framework for Locality in Scalable MARL

arXiv:2602.16966v1 Announce Type: new Abstract: Scalable Multi-Agent Reinforcement Learning (MARL) is fundamentally challenged by the curse of dimensionality. A common solution is to exploit locality, which hinges on an Exponential Decay Property (EDP) of the value function. However, existing conditions...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

Early-Warning Signals of Grokking via Loss-Landscape Geometry

arXiv:2602.16967v1 Announce Type: new Abstract: Grokking -- the abrupt transition from memorization to generalization after prolonged training -- has been linked to confinement on low-dimensional execution manifolds in modular arithmetic. Whether this mechanism extends beyond arithmetic remains open. We study...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

Fail-Closed Alignment for Large Language Models

arXiv:2602.16977v1 Announce Type: new Abstract: We identify a structural weakness in current large language model (LLM) alignment: modern refusal mechanisms are fail-open. While existing approaches encode refusal behaviors across multiple latent features, suppressing a single dominant feature$-$via prompt-based jailbreaks$-$can cause...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

Discovering Universal Activation Directions for PII Leakage in Language Models

arXiv:2602.16980v1 Announce Type: new Abstract: Modern language models exhibit rich internal structure, yet little is known about how privacy-sensitive behaviors, such as personally identifiable information (PII) leakage, are represented and modulated within their hidden states. We present UniLeak, a mechanistic-interpretability...

1 min 1 month, 4 weeks ago
vat
LOW Academic International

MeGU: Machine-Guided Unlearning with Target Feature Disentanglement

arXiv:2602.17088v1 Announce Type: new Abstract: The growing concern over training data privacy has elevated the "Right to be Forgotten" into a critical requirement, thereby raising the demand for effective Machine Unlearning. However, existing unlearning approaches commonly suffer from a fundamental...

1 min 1 month, 4 weeks ago
vat
LOW Academic United States

FLoRG: Federated Fine-tuning with Low-rank Gram Matrices and Procrustes Alignment

arXiv:2602.17095v1 Announce Type: new Abstract: Parameter-efficient fine-tuning techniques such as low-rank adaptation (LoRA) enable large language models (LLMs) to adapt to downstream tasks efficiently. Federated learning (FL) further facilitates this process by enabling collaborative fine-tuning across distributed clients without sharing...

1 min 1 month, 4 weeks ago
vat
LOW Academic European Union

Input out, output in: towards positive-sum solutions to AI-copyright tensions

Abstract This article addresses the legal tensions between artificial intelligence (AI) development and copyright law, exploring policymaking on the use of copyrighted data for AI training at the input level and the generation of AI content at the output level....

1 min 1 month, 4 weeks ago
vat
LOW News United States

Justices to consider constitutionality of tax foreclosure sales

The argument next week in Pung v Isabella County asks the court to consider the constitutionality of the longstanding practice of tax foreclosures sales. This is one of those cases […]The postJustices to consider constitutionality of tax foreclosure salesappeared first...

1 min 1 month, 4 weeks ago
tax
LOW Academic International

Gated Tree Cross-attention for Checkpoint-Compatible Syntax Injection in Decoder-Only LLMs

arXiv:2602.15846v1 Announce Type: new Abstract: Decoder-only large language models achieve strong broad performance but are brittle to minor grammatical perturbations, undermining reliability for downstream reasoning. However, directly injecting explicit syntactic structure into an existing checkpoint can interfere with its pretrained...

1 min 2 months ago
tax
LOW Academic International

Multi-source Heterogeneous Public Opinion Analysis via Collaborative Reasoning and Adaptive Fusion: A Systematically Integrated Approach

arXiv:2602.15857v1 Announce Type: new Abstract: The analysis of public opinion from multiple heterogeneous sources presents significant challenges due to structural differences, semantic variations, and platform-specific biases. This paper introduces a novel Collaborative Reasoning and Adaptive Fusion (CRAF) framework that systematically...

1 min 2 months ago
vat
Previous Page 44 of 46 Next