Assessing AI as a tool during the Final Degree Project on the field of Taxation: a complement or substitute for the student?
Autores: Díaz-Heredero López, Gonzalo (Universidad Complutense de Madrid. Departamento de Economía Aplicada, Pública y Política, Facultad de Ciencias Económicas y Empresariales. Campus Somosaguas, Pozuelo de Alarcón (Madrid).)
Keywords: artificial intelligence, double taxation agreements, final degree project, international taxation, natural language processing, prompt engineering, university teaching
This article presents the experience of a Law-Business Administration student in the development of a Final Degree Project (TFG) through artificial intelligence (AI). The research, within the field of international taxation, focused on identifying key differences in Double Taxation Agreements (DTAs) between Spain and seven countries, comparing them with the OECD Model Tax Convention (OECD MTC) of 2017. The article highlights how AI complements, but does not replace, the work of the student, who played a crucial role in validating and supervising the results generated by the tool. The student's point of view is used so that my colleagues can assess its use in future works/projects. Also, so that university professors can complement their vision when facing similar documents received from their students.