Artificial Intelligence in Tax Enforcement under the EU AI Act: The Relevance of European Convention on Human Rights Ne Bis in Idem Jurisprudence for High-Risk Classification

Rule of Law vs Rule of Power: The Limits of Tax Defence Measures in the Customary International Law on Countermeasures

AI and the Reliance on Decision-Making Tests in the Income Allocation Rules

Treaties that Tax: Legal Feasibility and Policy Implications for the UN Framework Convention

Taxing the Untouchable: Comparative Enforcement Challenges in the Digital Economy

Governing AI in Tax Administration: A Comparative Constitutional Framework for Legality, Transparency, Oversight, and Redress

Artificial Intelligence in Tax Enforcement under the EU AI Act: The Relevance of European Convention on Human Rights Ne Bis in Idem Jurisprudence for High-Risk Classification

Rule of Law vs Rule of Power: The Limits of Tax Defence Measures in the Customary International Law on Countermeasures

AI and the Reliance on Decision-Making Tests in the Income Allocation Rules

Treaties that Tax: Legal Feasibility and Policy Implications for the UN Framework Convention

Taxing the Untouchable: Comparative Enforcement Challenges in the Digital Economy

Governing AI in Tax Administration: A Comparative Constitutional Framework for Legality, Transparency, Oversight, and Redress