Blazej Kuzniacki

The Amsterdam Centre for Tax Law (University of Amsterdam)

Senior Research Fellow

Amsterdam

Poland

Lazarski University

Świeradowska 43 Warszawa

Warsaw, 02-662

Poland

SCHOLARLY PAPERS

6

DOWNLOADS
Rank 36,764

SSRN RANKINGS

Top 36,764

in Total Papers Downloads

1,862

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Ideas:
“  I conduct collaborative and interdisciplinary research on explainable artificial intelligence (XAI) in tax law, understood as meaningful insights on how a particular tax related decision is made by or with support of AI automated systems. The research efforts will contribute to addressing a key and fundamental question: how to ensure that AI tools deployed in the field of taxation are trustworthy and beneficial to all in society? Ensuring the explainability, accuracy and fairness of decisions made on the basis of AI models is central to the acceptance and future adoption of these technologies in all domains and specially in taxation.  ”

Scholarly Papers (6)

1.

The Marriage of Artificial Intelligence and Tax Law: Past, Present, and Future

Number of pages: 9 Posted: 11 Feb 2019
Blazej Kuzniacki
The Amsterdam Centre for Tax Law (University of Amsterdam)
Downloads 705 (51,333)
Citation 2

Abstract:

Loading...

AI, Tax Law, Business, Technology, Innovation, Algorithms

2.

Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries

WU International Taxation Research Paper Series No. 2017-03
Number of pages: 48 Posted: 28 Mar 2017 Last Revised: 04 Apr 2017
The Amsterdam Centre for Tax Law (University of Amsterdam), Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), International Bureau for Fiscal Documentation (IBFD), Vienna University of Economics and Business and University of Oslo
Downloads 591 (64,411)

Abstract:

Loading...

Hybrids, BEPS, Action Item 2, Mismatch, Developing Countries, Tax Arbitrage, Tax Governance, Sustainability

3.

CFC Rules, BEPS Action 3 (Draft), and EU Law

WU International Taxation Research Paper Series No. 2015-21
Number of pages: 25 Posted: 17 Sep 2015
Blazej Kuzniacki
The Amsterdam Centre for Tax Law (University of Amsterdam)
Downloads 473 (84,863)

Abstract:

Loading...

4.

Identification of the Factors (Variables) Relevant for the Artificiality Test Under the EU General Anti-Avoidance Rule and Their Basic Dichotomy

A Guide to the Anti-Tax Avoidance Directive, Elgar Tax Law and Practice series, 2020, ISBN: 978 1 78990 576 2
Number of pages: 8 Posted: 11 Nov 2020
Blazej Kuzniacki
The Amsterdam Centre for Tax Law (University of Amsterdam)
Downloads 93 (376,155)

Abstract:

Loading...

Tax Avoidance, GAAR, ATAD, EU, OECD, AI

5.

The Artificial Intelligence Tax Treaty Assistant: Decoding the Principal Purpose Test

Posted: 29 Aug 2018 Last Revised: 10 Sep 2018
Blazej Kuzniacki
The Amsterdam Centre for Tax Law (University of Amsterdam)

Abstract:

Loading...

OECD, BEPS, tax avoidance, AI, machine learning, technology, disruption, international

6.

Controlled Foreign Companies and Tax Avoidance: International and Comparative Perspectives with Specific Reference to Polish Tax and Constitutional Law, EU Law and Tax Treaties

Posted: 01 Feb 2018 Last Revised: 04 Sep 2019
Blazej Kuzniacki
The Amsterdam Centre for Tax Law (University of Amsterdam)

Abstract:

Loading...

domestic tax law, comparative tax law, international tax law, European tax law, BEPS, ATAD, tax policy, tax avoidance