All Practice Areas

Tax Law

세법

Jurisdiction: All US KR EU Intl
LOW Academic United States

Geometric separation and constructive universal approximation with two hidden layers

arXiv:2602.12482v1 Announce Type: new Abstract: We give a geometric construction of neural networks that separate disjoint compact subsets of $\Bbb R^n$, and use it to obtain a constructive universal approximation theorem. Specifically, we show that networks with two hidden layers...

1 min 1 month, 1 week ago
vat
LOW Academic United States

Bench-MFG: A Benchmark Suite for Learning in Stationary Mean Field Games

arXiv:2602.12517v1 Announce Type: new Abstract: The intersection of Mean Field Games (MFGs) and Reinforcement Learning (RL) has fostered a growing family of algorithms designed to solve large-scale multi-agent systems. However, the field currently lacks a standardized evaluation protocol, forcing researchers...

1 min 1 month, 1 week ago
tax
LOW Academic United States

Flow Matching from Viewpoint of Proximal Operators

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...

1 min 1 month, 1 week ago
vat
LOW Journal United States

American Journal of International Law

3 min 1 month, 1 week ago
vat
LOW Journal United States

2025 ASIL Abroad - Singapore

10 min 1 month, 1 week ago
audit
LOW Journal United States

DiscoverNYU Law

1 min 1 month, 1 week ago
vat
LOW Think Tank United States

Philosophy Fellowship 2023 | CAIS Project

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

6 min 1 month, 1 week ago
vat
LOW Think Tank United States

AI Safety, Ethics and Society Course

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.

8 min 1 month, 1 week ago
vat
LOW Think Tank United States

Artificial Power: 2025 Landscape Report - AI Now Institute

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.

2 min 1 month, 1 week ago
vat
LOW Think Tank United States

A Buddhist Perspective on AI: Cultivating freedom of attention and true diversity in an AI future

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.

1 min 1 month, 1 week ago
vat
LOW Think Tank United States

Paris AI Safety Breakfast #4: Rumman Chowdhury

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.

1 min 1 month, 1 week ago
audit
LOW Journal United States

The Global Minimum Tax and the Future of International Taxation

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...

1 min 1 month, 1 week ago
tax
LOW News United States

Trump FTC wants Apple News to promote more Fox News and Breitbart stories

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

1 min 1 month, 1 week ago
vat
LOW News United States

Energy

The Verge is about technology and how it makes us feel. Founded in 2011, we offer our audience everything from breaking news to reviews to award-winning features and investigations, on our site, in video, and in podcasts.

9 min 1 month, 1 week ago
vat
LOW News United States

Business

The Verge’s latest insights into the ideas shaping the future of work, finance, and innovation. Here you’ll find scoops, analysis, and reporting across some of the most influential companies in the world.

12 min 1 month, 1 week ago
vat
LOW News United States

OpenAI

OpenAI kicked off an AI revolution with DALL-E and ChatGPT, making the organization the epicenter of the artificial intelligence boom. Led by CEO Sam Altman, OpenAI became a story unto itself when Altman was briefly fired and then brought back...

9 min 1 month, 1 week ago
vat
LOW News United States

Security

Cybersecurity is the rickety scaffolding supporting everything you do online. For every new feature or app, there are a thousand different ways it can break – and a hundred of those can be exploited by criminals for data breaches, identity...

7 min 1 month, 1 week ago
vat
LOW News United States

Film

Cinema isn’t just about the latest Disney/Pixar project or Star Wars spin-off. Memorable storytelling is happening all over the film industry, from Hollywood’s box-office-busting superhero smashes to small, innovative indie experiments. The Verge’s film section is here to help you...

12 min 1 month, 1 week ago
vat
LOW News United States

AI

Artificial intelligence is more a part of our lives than ever before. While some might call it hype and compare it to NFTs or 3D TVs, AI is causing a sea change in nearly every part of the technology industry....

11 min 1 month, 1 week ago
vat
LOW News United States

Space

Verge Science is here to bring you the most up-to-date space news and analysis, whether it’s about the latest findings from NASA or comprehensive coverage of the next SpaceX rocket launch to the International Space Station. We’ll take you inside...

10 min 1 month, 1 week ago
withholding
LOW Academic United States

BEAGLE: Behavior-Enforced Agent for Grounded Learner Emulation

arXiv:2602.13280v1 Announce Type: new Abstract: Simulating student learning behaviors in open-ended problem-solving environments holds potential for education research, from training adaptive tutoring systems to stress-testing pedagogical interventions. However, collecting authentic data is challenging due to privacy concerns and the high...

1 min 1 month, 1 week ago
vat
LOW Academic United States

SPILLage: Agentic Oversharing on the Web

arXiv:2602.13516v1 Announce Type: new Abstract: LLM-powered agents are beginning to automate user's tasks across the open web, often with access to user resources such as emails and calendars. Unlike standard LLMs answering questions in a controlled ChatBot setting, web agents...

1 min 1 month, 1 week ago
tax
LOW Academic United States

HyFunc: Accelerating LLM-based Function Calls for Agentic AI through Hybrid-Model Cascade and Dynamic Templating

arXiv:2602.13665v1 Announce Type: new Abstract: While agentic AI systems rely on LLMs to translate user intent into structured function calls, this process is fraught with computational redundancy, leading to high inference latency that hinders real-time applications. This paper identifies and...

1 min 1 month, 1 week ago
tax
LOW Academic United States

Secure and Energy-Efficient Wireless Agentic AI Networks

arXiv:2602.15212v1 Announce Type: new Abstract: In this paper, we introduce a secure wireless agentic AI network comprising one supervisor AI agent and multiple other AI agents to provision quality of service (QoS) for users' reasoning tasks while ensuring confidentiality of...

1 min 1 month, 1 week ago
vat
LOW Academic United States

MIDAS: Mosaic Input-Specific Differentiable Architecture Search

arXiv:2602.17700v1 Announce Type: cross Abstract: Differentiable Neural Architecture Search (NAS) provides efficient, gradient-based methods for automatically designing neural networks, yet its adoption remains limited in practice. We present MIDAS, a novel approach that modernizes DARTS by replacing static architecture parameters...

1 min 1 month, 1 week ago
vat
LOW Academic United States

Spilled Energy in Large Language Models

arXiv:2602.18671v1 Announce Type: new Abstract: We reinterpret the final Large Language Model (LLM) softmax classifier as an Energy-Based Model (EBM), decomposing the sequence-to-sequence probability chain into multiple interacting EBMs at inference. This principled approach allows us to track "energy spills"...

1 min 1 month, 1 week ago
vat
LOW Academic United States

The Convergence of Schema-Guided Dialogue Systems and the Model Context Protocol

arXiv:2602.18764v1 Announce Type: new Abstract: This paper establishes a fundamental convergence: Schema-Guided Dialogue (SGD) and the Model Context Protocol (MCP) represent two manifestations of a unified paradigm for deterministic, auditable LLM-agent interaction. SGD, designed for dialogue-based API discovery (2019), and...

1 min 1 month, 1 week ago
audit
LOW Academic United States

Early Evidence of Vibe-Proving with Consumer LLMs: A Case Study on Spectral Region Characterization with ChatGPT-5.2 (Thinking)

arXiv:2602.18918v1 Announce Type: new Abstract: Large Language Models (LLMs) are increasingly used as scientific copilots, but evidence on their role in research-level mathematics remains limited, especially for workflows accessible to individual researchers. We present early evidence for vibe-proving with a...

1 min 1 month, 1 week ago
audit
Previous Page 9 of 12 Next