Intelligenza artificiale e sanzioni amministrative tributarie

Artificial intelligence is set to find more and more room in the application of tax rules, especially in large companies. However, its uncontrolled use may expose companies and consultants to the unavoidable risk of tax violations. Here we examine the potential liability related to the use of a prototype of “soft” artificial intelligence, the Matching Database, created by the OECD for the application of the Multilateral Anti-Beps Convention. This topic is part of the general debate concerning the ethical and legal dimension of the relationship between AI and humans; and must be resolved in the sense that the former shall be subjugated to the needs of the latter. It follows that only humans shall be deemed liable for legal violations.