All Practice Areas

Tax Law

세법

Jurisdiction: All US KR EU Intl
LOW Academic International

OmniDiagram: Advancing Unified Diagram Code Generation via Visual Interrogation Reward

arXiv:2604.05514v1 Announce Type: new Abstract: The paradigm of programmable diagram generation is evolving rapidly, playing a crucial role in structured visualization. However, most existing studies are confined to a narrow range of task formulations and language support, constraining their applicability...

1 min 1 week, 2 days ago
tax
LOW News International

The AI gold rush is pulling private wealth into riskier, earlier bets

On a recent episode of Equity, we talked to Arena Private Wealth to explore a growing trend: family offices bypassing VCs to gain direct exposure to AI startups, turning them from passive investors into active participants.

1 min 1 week, 3 days ago
vat
LOW Law Review United States

Rethinking the Key Role of Private Antitrust Enforcement

1 min 1 week, 3 days ago
vat
LOW Academic United States

Understanding When Poisson Log-Normal Models Outperform Penalized Poisson Regression for Microbiome Count Data

arXiv:2604.03853v1 Announce Type: new Abstract: Multivariate count models are often justified by their ability to capture latent dependence, but researchers receive little guidance on when this added structure improves on simpler penalized marginal Poisson regression. We study this question using...

1 min 1 week, 3 days ago
tax
LOW Academic European Union

Neural Global Optimization via Iterative Refinement from Noisy Samples

arXiv:2604.03614v1 Announce Type: new Abstract: Global optimization of black-box functions from noisy samples is a fundamental challenge in machine learning and scientific computing. Traditional methods such as Bayesian Optimization often converge to local minima on multi-modal functions, while gradient-free methods...

1 min 1 week, 3 days ago
vat
LOW Academic United States

The Format Tax

arXiv:2604.03616v1 Announce Type: new Abstract: Asking a large language model to respond in JSON should be a formatting choice, not a capability tax. Yet we find that structured output requirements -- JSON, XML, LaTeX, Markdown -- substantially degrade reasoning and...

1 min 1 week, 3 days ago
tax
LOW Academic United States

RUQuant: Towards Refining Uniform Quantization for Large Language Models

arXiv:2604.04013v1 Announce Type: new Abstract: The increasing size and complexity of large language models (LLMs) have raised significant challenges in deployment efficiency, particularly under resource constraints. Post-training quantization (PTQ) has emerged as a practical solution by compressing models without requiring...

1 min 1 week, 3 days ago
vat
LOW Academic United States

DRAFT: Task Decoupled Latent Reasoning for Agent Safety

arXiv:2604.03242v1 Announce Type: new Abstract: The advent of tool-using LLM agents shifts safety monitoring from output moderation to auditing long, noisy interaction trajectories, where risk-critical evidence is sparse-making standard binary supervision poorly suited for credit assignment. To address this, we...

1 min 1 week, 3 days ago
audit
LOW Academic United States

Algebraic Diversity: Group-Theoretic Spectral Estimation from Single Observations

arXiv:2604.03634v1 Announce Type: new Abstract: We prove that temporal averaging over multiple observations can be replaced by algebraic group action on a single observation for second-order statistical estimation. A General Replacement Theorem establishes conditions under which a group-averaged estimator from...

1 min 1 week, 3 days ago
vat
LOW Academic European Union

Integrating Artificial Intelligence, Physics, and Internet of Things: A Framework for Cultural Heritage Conservation

arXiv:2604.03233v1 Announce Type: new Abstract: The conservation of cultural heritage increasingly relies on integrating technological innovation with domain expertise to ensure effective monitoring and predictive maintenance. This paper presents a novel framework to support the preservation of cultural assets, combining...

1 min 1 week, 3 days ago
vat
LOW Academic United States

Readable Minds: Emergent Theory-of-Mind-Like Behavior in LLM Poker Agents

arXiv:2604.04157v1 Announce Type: new Abstract: Theory of Mind (ToM) -- the ability to model others' mental states -- is fundamental to human social cognition. Whether large language models (LLMs) can develop ToM has been tested exclusively through static vignettes, leaving...

1 min 1 week, 3 days ago
vat
LOW Academic International

Online learning of smooth functions on $\mathbb{R}$

arXiv:2604.03525v1 Announce Type: new Abstract: We study adversarial online learning of real-valued functions on $\mathbb{R}$. In each round the learner is queried at $x_t\in\mathbb{R}$, predicts $\hat y_t$, and then observes the true value $f(x_t)$; performance is measured by cumulative $p$-loss...

1 min 1 week, 3 days ago
vat
LOW Academic International

Automated Analysis of Global AI Safety Initiatives: A Taxonomy-Driven LLM Approach

arXiv:2604.03533v1 Announce Type: new Abstract: We present an automated crosswalk framework that compares an AI safety policy document pair under a shared taxonomy of activities. Using the activity categories defined in Activity Map on AI Safety as fixed aspects, the...

1 min 1 week, 3 days ago
tax
LOW Academic International

Selective Forgetting for Large Reasoning Models

arXiv:2604.03571v1 Announce Type: new Abstract: Large Reasoning Models (LRMs) generate structured chains of thought (CoTs) before producing final answers, making them especially vulnerable to knowledge leakage through intermediate reasoning steps. Yet, the memorization of sensitive information in the training data...

1 min 1 week, 3 days ago
vat
LOW Academic International

Unveiling Language Routing Isolation in Multilingual MoE Models for Interpretable Subnetwork Adaptation

arXiv:2604.03592v1 Announce Type: new Abstract: Mixture-of-Experts (MoE) models exhibit striking performance disparities across languages, yet the internal mechanisms driving these gaps remain poorly understood. In this work, we conduct a systematic analysis of expert routing patterns in MoE models, revealing...

1 min 1 week, 3 days ago
vat
LOW Academic European Union

Structural Rigidity and the 57-Token Predictive Window: A Physical Framework for Inference-Layer Governability in Large Language Models

arXiv:2604.03524v1 Announce Type: new Abstract: Current AI safety relies on behavioral monitoring and post-training alignment, yet empirical measurement shows these approaches produce no detectable pre-commitment signal in a majority of instruction-tuned models tested. We present an energy-based governance framework connecting...

1 min 1 week, 3 days ago
tax
LOW Academic International

Where to Steer: Input-Dependent Layer Selection for Steering Improves LLM Alignment

arXiv:2604.03867v1 Announce Type: new Abstract: Steering vectors have emerged as a lightweight and effective approach for aligning large language models (LLMs) at inference time, enabling modulation over model behaviors by shifting LLM representations towards a target behavior. However, existing methods...

1 min 1 week, 3 days ago
vat
LOW Academic International

Autoencoder-Based Parameter Estimation for Superposed Multi-Component Damped Sinusoidal Signals

arXiv:2604.03985v1 Announce Type: new Abstract: Damped sinusoidal oscillations are widely observed in many physical systems, and their analysis provides access to underlying physical properties. However, parameter estimation becomes difficult when the signal decays rapidly, multiple components are superposed, and observational...

1 min 1 week, 3 days ago
vat
LOW Academic United States

Your Agent is More Brittle Than You Think: Uncovering Indirect Injection Vulnerabilities in Agentic LLMs

arXiv:2604.03870v1 Announce Type: new Abstract: The rapid deployment of open-source frameworks has significantly advanced the development of modern multi-agent systems. However, expanded action spaces, including uncontrolled privilege exposure and hidden inter-system interactions, pose severe security challenges. Specifically, Indirect Prompt Injections...

1 min 1 week, 3 days ago
vat
LOW Academic European Union

Neural Operators for Multi-Task Control and Adaptation

arXiv:2604.03449v1 Announce Type: new Abstract: Neural operator methods have emerged as powerful tools for learning mappings between infinite-dimensional function spaces, yet their potential in optimal control remains largely unexplored. We focus on multi-task control problems, whose solution is a mapping...

1 min 1 week, 3 days ago
vat
LOW Academic International

Contextual Control without Memory Growth in a Context-Switching Task

arXiv:2604.03479v1 Announce Type: new Abstract: Context-dependent sequential decision making is commonly addressed either by providing context explicitly as an input or by increasing recurrent memory so that contextual information can be represented internally. We study a third alternative: realizing contextual...

1 min 1 week, 3 days ago
vat
LOW Academic European Union

General Explicit Network (GEN): A novel deep learning architecture for solving partial differential equations

arXiv:2604.03321v1 Announce Type: new Abstract: Machine learning, especially physics-informed neural networks (PINNs) and their neural network variants, has been widely used to solve problems involving partial differential equations (PDEs). The successful deployment of such methods beyond academic research remains limited....

1 min 1 week, 3 days ago
vat
LOW News International

OpenAI’s vision for the AI economy: public wealth funds, robot taxes, and a four-day workweek

OpenAI proposes taxes on AI profits, public wealth funds, and expanded safety nets to address job loss and inequality, blending redistribution with capitalism as policymakers debate AI’s economic impact.

1 min 1 week, 3 days ago
tax
LOW Academic International

Affording Process Auditability with QualAnalyzer: An Atomistic LLM Analysis Tool for Qualitative Research

arXiv:2604.03820v1 Announce Type: new Abstract: Large language models are increasingly used for qualitative data analysis, but many workflows obscure how analytic conclusions are produced. We present QualAnalyzer, an open-source Chrome extension for Google Workspace that supports atomistic LLM analysis by...

1 min 1 week, 3 days ago
audit
LOW Academic International

SODA: Semi On-Policy Black-Box Distillation for Large Language Models

arXiv:2604.03873v1 Announce Type: new Abstract: Black-box knowledge distillation for large language models presents a strict trade-off. Simple off-policy methods (e.g., sequence-level knowledge distillation) struggle to correct the student's inherent errors. Fully on-policy methods (e.g., Generative Adversarial Distillation) solve this via...

1 min 1 week, 3 days ago
vat
LOW Academic European Union

IC3-Evolve: Proof-/Witness-Gated Offline LLM-Driven Heuristic Evolution for IC3 Hardware Model Checking

arXiv:2604.03232v1 Announce Type: new Abstract: IC3, also known as property-directed reachability (PDR), is a commonly-used algorithm for hardware safety model checking. It checks if a state transition system complies with a given safety property. IC3 either returns UNSAFE (indicating property...

1 min 1 week, 3 days ago
audit
LOW Academic United Kingdom

Towards a theory of morphology-driven marking in the lexicon: The case of the state

arXiv:2604.03422v1 Announce Type: new Abstract: All languages have a noun category, but its realisation varies considerably. Depending on the language, semantic and/or morphosyntactic differences may be more or less pronounced. This paper explores these variations, using Riffian as a reference...

1 min 1 week, 3 days ago
tax
LOW Academic International

SoLA: Leveraging Soft Activation Sparsity and Low-Rank Decomposition for Large Language Model Compression

arXiv:2604.03258v1 Announce Type: new Abstract: Large language models (LLMs) have demonstrated impressive capabilities across various tasks, but the billion-scale parameters pose deployment challenges. Although existing methods attempt to reduce the scale of LLMs, they require either special hardware support or...

1 min 1 week, 3 days ago
vat
LOW Academic International

MetaSAEs: Joint Training with a Decomposability Penalty Produces More Atomic Sparse Autoencoder Latents

arXiv:2604.03436v1 Announce Type: new Abstract: Sparse autoencoders (SAEs) are increasingly used for safety-relevant applications including alignment detection and model steering. These use cases require SAE latents to be as atomic as possible. Each latent should represent a single coherent concept...

1 min 1 week, 3 days ago
vat
LOW Academic United States

Extracting and Steering Emotion Representations in Small Language Models: A Methodological Comparison

arXiv:2604.04064v1 Announce Type: new Abstract: Small language models (SLMs) in the 100M-10B parameter range increasingly power production systems, yet whether they possess the internal emotion representations recently discovered in frontier models remains unknown. We present the first comparative analysis of...

1 min 1 week, 3 days ago
vat
Previous Page 5 of 47 Next