What This Article Is About Artificial intelligence is fragmenting the traditional value chain across multinational enterprises (MNEs). Where models are trained, tuned, and deployed is often distinct from where they […]
Prompt, Train, Allocate: Rethinking Transfer Pricing for AI Systems Read More »
This article explores how AI is transforming work, value creation, and economic participation. From replacing operational roles to augmenting strategic decision-making, AI is redefining what it means to “do work”—and raising urgent legal and tax questions about how value is measured, who gets compensated, and what responsibilities remain with humans. Using real-world examples and a forward-looking policy lens, the piece proposes a framework for how companies and tax authorities can navigate the blurred boundaries of labor, ownership, and profit allocation in the age of intelligent automation.
When AI Works, Who Gets Paid? Read More »
