This book elucidates the nexus between tax law and technology, particularly the application of artificial intelligence in the context of tax law. It offers a non-technical exposition on the conceptualization of AI in the legal realm. The central inquiry pertains not only to the potential applications and the manner in which these technologies can be utilized, but also to the temporal and technical nuances that inform their implementation.

In recent years, we at the WU Tax Law Technology Center in Vienna have dedicated ourselves to the significant published and professional interest in...