Trefferliste

Vorschriften für die Durchführung bestimmter Verfahren der Kommission bei Verstößen gegen die Bestimmungen des AI  Acts  fest. ESA - Stärkere Governance und einheitliche Aufsicht zur Begrenzung von IKT-Risiken...und Betreiber von KI-Systemen dabei zu unterstützen, die Einhaltung der Transparenzpflichten nach Artikel 50 des AI  Acts  in kohärenter, wirksamer und

Entwicklungen, die das Zusammenspiel von KI und Normativität unmittelbar betreffen. Die Verordnung (EU) 2024/1689 (EU AI  Act ) stuft KI-Systeme im Finanzbereich...Für die Rechnungslegungswissenschaft ergeben sich daraus weiterreichende Forschungsfelder: Wie verhält sich die im AI  Act  angelegte algorithmische

Trustworthy Data. Sovereign AI . Real Value: Wie Unternehmen Daten und KI verantwortungsvoll steuern und echten Business Impact erzielen...als lernendes System mit den Projekten mitwächst, anstatt von Anfang an ein bürokratisches Monster aufzubauen. Der EU AI  Act  ist dabei kein Hindernis, sondern ein

und technischen Anforderungen. Für europäische Unternehmen sind hierbei insbesondere die Vorgaben des EU AI  Act ...13.6.2024 zur Festlegung harmonisierter Vorschriften für künstliche Intelligenz (AI  Act ), ABl

27.7.2026 : „The supervision and enforcement of Article 4 of the AI  Act  is not with the AI  Office, but it is under the remit of...als jener Termin markiert, an dem die Verordnung (EU) 2024/1689 über künstliche Intelligenz (KI-VO, verbreitet AI  Act  ) weitgehend anwendbar werden

Warum AI  die Steuerexpert:innen nicht ersetzt (sondern neue Potenziale für die Steuerfunktion schafft)...2.3. Der AI  Tax Officer 2030 - welche Skills wir jetzt aufbauen müssen

177 Austrian VAT Act , s 3a(7). 178 Austrian VAT Act  s 3a(14)(3)....128 Income Tax Act  2015 (Act  896) (Ghana) s 3(2) and s 111(1).

3.4.3.2.2. India India expanded the pre-existing “business connection” criterion under the Income Tax Act  1961 through its SEP rule....1 AI  tools were used solely for limited

of „independent agent”, the report proposed to add para. 6 as a clarificatory sentence to mention that, when an agent acts  exclusively or almost exclusively on...to services businesses. Modern services businesses make use of innovative technologies, like artificial intelligence (AI ) that can increase their productivity

108 Government of India, Finance Act , 2016 , Chapter VIII (Equalisation Levy), as later expanded by the Finance Act  2020 and subsequently amended by the Finance Act  2024 to provide for the phased withdrawal of the...110 Republic of Kenya, Finance Act  2020 (introducing the Digital Service Tax under section 12E of the Income Tax Act ), as subsequently replaced by the Finance Act  2023 that introduced the SEP Tax effective from 1

of digital services to any particular category of activity. On the other hand, the Integrated Goods and Services Tax Act  2017 (IGST Act ) further introduced the category of...expansion without legislative amendment; Mexico delegates the same power to the executive; India’s Finance Act  2016 expressly reserves the power to notify additional services; and also the case of Costa

Report on France’s Digital Services Tax Prepared in the Investigation under Section 301 of the Trade Act  of 1974 (Washington DC: Office of...Digital Services Tax Review (Report presented to Parliament pursuant to s 71(1) - (2) of the Finance Act  2020, November 2025), 10.

avoids a Service PE through fragmentation. LCo’s days cannot be attributed to ZCo under para. 144 because LCo acts  as an independent, unsupervised...1 AI  tools were used solely for limited

phases out the charging rules of the unilateral equalization levy regime. This was introduced by the Finance (No. 2) Act  2024 which amended sec. 163(3) and inserted sec. 165A(4) of the Finance Act  2016. The 2%...approach directly to its main direct tax law at the same time as these turnover-based measures. The Finance Act  2018 added Explanation 2A into sec. 9(1)(i) of the Income Tax Act  1961, introducing the

an “enterprise” is understood as the activity itself or the legal person carrying out such activity. This function acts  primarily to “fill a linguistic gap”...1 AI  tools were used solely for limited

of Experts on International Cooperation in Tax Matters has indicated that such a concept may be understood as “ the act  of doing something useful for a person...Werner Haslehner and Marie Lamensch, Taxation and Value Creation ... (n 106), 4-5; Michael Lennard, ‘Act  of creation: the OECD/G20 test of

is clear that this gap leaves considerable scope for interpretative (and operational) manoeuvre for Member States that act  through their respective financial...1 AI  tools were used solely for limited

competent authority negotiations since Art. 25(3) of that treaty, unlike the OECD Model, does not allow authorities to act  on unresolved double taxation cases...1 AI  tools were used solely for limited

4.2.1. Hybrid Roles Hybrid roles in which individuals act  both as directors and managers, pose a...1 AI  tools were used to a limited extent in

only income “ not dealt with in the foregoing Articles ” of the Convention. While Art. 21 might effectively act  as a safeguard for certain...). In 1994, the applicant’s husband died. According to Arts. 19 and 22 of the Civil Servant’s Pension Act  ( Beamtenversorgungsgesetz ), a