Zusammenfassung: This book is a comprehensive guide to understanding the potential of artificial intelligence (AI) in improving business functions, as well as the limitations and challenges that come with its implementation. In this book, readers will learn about the various opportunities that AI presents in business, including how it can automate routine tasks, reduce errors, and increase efficiency. The book covers a range of topics, including how AI can be used in financial reporting, auditing, fraud detection, and tax preparation. However, the book also explores the limitations of AI in business, such as the need for skilled professionals, data quality, and the potential for bias. It examines the challenges that companies face when implementing AI in business functions, including the need for ethical considerations, transparency, and accountability. The book is written for business professionals, business leaders, and anyone interested in the potential of AI in business functions. It offers practical advice on how to implement AI effectively and provides insights into the latest developments in AI technology. Through case studies and real-world examples, readers will gain a deeper understanding of how AI can be used to enhance business functions, as well as the potential pitfalls and limitations to be aware of. Overall, "AI in Business: Opportunities and Limitations" is an essential guide for anyone looking to harness the power of AI to improve their business functions, and to stay ahead in an increasingly competitive business environment

The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, indirect tax law, and tax procedures including tax compliance, and tax control functions. International organizations such as the Organization for Economic Co-operation and Development (OECD), the United Nations (UN), and the European Commission as a supranational organization fostered critical legislative reforms and proposals among which are the OECD Two-Pillar Solution to Address the Tax Challenges Arising from Digitalisation of the Economy, Article 12B of the UN Model Tax Convention to tax automated digital services, new rules for tracing transfers of crypto-assets in the EU, as well as the EU ́s VAT e-commerce package and "VAT in the Digital Age" package. While these proposals aim to address a wide range of the benefits and challenges of Economy 4.0, certain questions arise concerning the consistency of the legislative developments with their initial objectives, the appropriateness of the legal form for the economic substance of the regulated relations for the effectiveness of the regulations as well as their coherence. This volume contains a collection of scientific chapters on the general topic "Tax and Technology" that were successfully completed by the 2022/2023 LL.M. graduates of the Institute for Austrian and International Tax Law, WU. The volume is divided into three parts that contain the contributions dealing with the impact of the technology on international tax law, indirect tax law, and procedural law. Each chapter provides an in-depth analysis of a unique research question aiming to innovatively contribute to the current debate and develop a practical approach for implementing the findings.

The Inter American Press Association (IAPA) has been a pioneer in the concept of an inter-American professional, independent, and self-sufficient pressure group that acts on its own initiative and subsists on its own resources. This study first traces the development of IAPA from the initial meeting in 1926 through the mid-1940’s, when a small group of dedicated Latin American and United States journalists began the fight to wrest the IAPA from the control of government lackeys and Communist agents. Previously scarce accounts of the early annual meetings, often noisy and disorganized and sometimes violent, give the reader an insight into the problems and animosities faced by the democratically oriented members. Mary A. Gardner then describes a reorganization in 1950, after which IAPA actively fought for the freedom of newspaper workers tyrannized by Latin American dictators, such as Argentina’s Perón, Colombia’s Rojas Pinilla, Cuba’s Batista, and the Dominican Republic’s Trujillo. Even while IAPA was fighting for freedom of the press it began several services for its member newspapers: It set up a circulation auditing service, created a scholarship fund, undertook a newsprint study, and established a technical center. It also began the administration of the Mergenthaler Awards—prizes awarded yearly to outstanding Latin American journalists. Gardner also analyzes the merits of IAPA, basing her conclusions on data obtained from her own observations, from letters written by others long associated with operations of the organization, and from interviews with Latin American and North American journalists. She concludes that IAPA apparently surmounted the barriers of nationalism, of cultural and political differences, and of personal prejudices, thus succeeding in its attempt to unite its members in the fight for freedom of the press and for the propagation of democracy in the hemisphere.

Vols. for 1969- include a section of abstracts.