Bridging Legal Doctrine and Data Science: Machine Learning for the Detection of “Artificial Arrangements” under EU Tax Law
Abstract
Tax avoidance exploits legal loopholes, costing governments billions – USD 348 billion in 2024 alone. EU law fights back with the “artificial arrangement” doctrine, but vague criteria have led to inconsistent application by the courts. This article merges the legal world with the world of computer science, where insufficiently clear doctrines can be resolved by computational thinking and machines. When lex ferenda is not achieved, it is worth considering solutions beyond traditional legal reform because justice can be served through innovation.
Fields of Study & Subjects
Taxation and Legal Issues
Artificial Intelligence in Law
Corporate Taxation and Avoidance
Publication details
- Journal / source
- European Taxation
- Volume
- 66
- Issue
- 2/3
- Publication date
- 24 February 2026
- Language
- EN