Tax Law

This paper divides the application of AI in education into three categories, namely, students-oriented AI, teachers-oriented AI and school mangers -oriented AI, which focuses on the individualized self-adaptive learning of students, the assisted teaching of teachers and the service management...

Courts and the law are playing an increasingly important political role. Courts are redefining public policies decided by representative authorities, and citizens are using the law and rights-framed discourses as political tools to address private and social demands, as well...

Generative artificial intelligence (Gen AI) has helped change the trajectory of Banking (FinTech) and Law (Reg Tech/Law Tech). Technology innovates at an astounding rate. AI and Gen AI can not only simulate human intelligence (human thinking) but also perform tasks...

view Abstract Citations (9701) References (43) Co-Reads Similar Papers Volume Content Graphics Metrics Export Citation NASA/ADS The Relationship between Infrared, Optical, and Ultraviolet Extinction Cardelli, Jason A. ; Clayton, Geoffrey C. ; Mathis, John S. Abstract The parameterized extinction data...

The widespread adoption of AI-powered business analytics applications has revolutionized decision-making, yet it has also introduced significant challenges related to algorithmic bias, data ethics, and governance. As organizations increasingly rely on machine learning and big data analytics for customer profiling,...

Boundary-conforming coordinate transformations are used widely to map a flow region onto a computational space in which a finite-difference solution to the differential flow conservation laws is carried out. This method entails difficulties with maintenance of global conservation and with...

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Deep learning technologies, which are the key components of state-of-the-art Artificial Intelligence (AI) services, have shown great success in providing human-level capabilities for a variety of tasks, such as visual analysis, speech recognition, and natural language processing and etc. Building...

This study explores intelligent identification methods for undue influence and grossly unfair clauses from the cross-perspectives of artificial intelligence and comparative contract law, focusing on the integration of intelligent text analysis and legal knowledge graph technology. By constructing a dual...

ARTICLE Due Process of War Nathan S. Chapman* The application of the Due Process Clause of the Fifth Amendment to the government’s deprivation of rights during war is one of the most challenging and contested questions of constitutional law. The...

The article is devoted to the international regulation on artificial intelligence influence on the Information Law of Ukraine. It was noted that the principles of regulation of artificial intelligence should be reflected in the Information Law of Ukraine. Based on...

Progress in natural language processing technologies (NLP) is a cardinal factor of major socioeconomic importance behind innovative digital products. However, inadequate legal regulation of quality and accessibility of training data is a major obstacle to this technological development. The paper...

Computational Methods for Legal Analysis Computational analysis can be seen as the most recent innovation in the field of Empirical Legal Studies (ELS). It concerns the use of computer science and big data tools to collect, analyse and understand the...

Abstract The interaction between artificial intelligence and intellectual property rights (IPRs) is one of the key areas of development in intellectual property law. After much, albeit selective, debate, it seems to be gaining increasing practical relevance through intense AI-related market...

Integrating Artificial Intelligence (AI) in healthcare represents a transformative shift with substantial potential for enhancing patient care. This paper critically examines this integration, confronting significant ethical, legal, and technological challenges, particularly in patient privacy, decision-making autonomy, and data integrity. A...

In the era of big data, the application of AI technology has become a core driver of social development, widely affecting a wide range of fields and impacting on the development models of various industries. With changing business models and...

This Essay responds to the argument by Joshua Kroll, et al., in Accountable Algorithms, 165 U.PA.L.REV. 633 (2017), that technical tools can be more effective in ensuring the fairness of algorithms than insisting on transparency. When it comes to combating...

As methods in legal information retrieval (IR) evolve to meet the demands of rapidly increasing stores of electronic information, there is the intuitive appeal of capturing detail in legal queries with natural language processing (NLP). One difficulty with this approach...

Introduction At the core of intellectual property (IP) law lies a fundamental question of political philosophy: Can any argument justify the state’s grant of private property rights in intangibles?[1] To this question, scholars have responded that IP rights can be...

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Empirical evidence is mounting that artificial intelligence applications threaten to discriminate against legally protected groups. This raises intricate questions for EU law. The existing categories of EU anti-discrimination law do not provide an easy fit for algorithmic decision making. Furthermore,...

This article analyzes the challenges of regulating Artificial Intelligence (AI) in the Brazilian judicial system, considering the constitutional, ethical, and normative principles that guide the use of technologies within the Judiciary. The research examines the normative evolution promoted by the...

A judicial clerkship is one of the most prestigious and valuable experiences available to a recent law graduate. Judicial clerks gain inside knowledge of how parties pursue actual cases and how judges resolve legal issues. They receive exposure to substantive...

Machine learning models, as tools of artificial intelligence, have an increasingly strong potential to become an integral part of judicial decision-making. However, the technical limitations of AI systems—often overlooked by legal scholarship—raise fundamental questions, particularly regarding the preservation of the...

Although computers and digital technologies have existed for many decades, their capabilities today have changed dramatically. Current buzzwords like Big Data, artificial intelligence, robotics, and blockchain are shorthand for further leaps in development. The digitalisation of communication, which is a...

The increasing role of Artificial Intelligence in the area of medical science, transportation, aviation, space, education, entertainment (music, art, games, and films), industry, and many other sectors has transformed our day to day lives. The area of Intellectual Property Rights...

This article delves into the legal challenges faced in developing and deploying Natural Language Processing (NLP) technologies, focusing particularly on the European Union’s legal framework, especially the DSM Directive, the InfoSoc Directive, and the Artificial Intelligence Act. It addresses the...