AI Assistent
AI Tax Assistant
The AI Tax Assistant is your research companion for international tax questions. Ask questions in natural language and receive answers grounded in current treaties, domestic legislation, case law, and OECD commentary — with every source cited.
What It Can Do
Treaty interpretation
Analyze bilateral tax treaty provisions, including tie-breaker rules, beneficial ownership requirements, and LOB clauses.
WHT rate lookup
Quickly find withholding tax rates for dividends, interest, and royalties between any two treaty partners.
PE risk analysis
Assess permanent establishment risk based on activities, duration, and the applicable treaty's PE definition.
Case law search
Find relevant case law across jurisdictions — landmark decisions, recent rulings, and interpretive guidance.
Legislation comparison
Compare provisions across jurisdictions or across different time periods using bi-temporal awareness.
How to Get the Best Results
The AI works best when you provide specific context:
- Be specific about jurisdictions — "What is the WHT rate on dividends from NL to DE?" is better than "What are dividend withholding rates?"
- Reference treaty articles — "Does Article 5(5) of the NL-DE treaty apply to commissionaire arrangements?" gives more focused results.
- Provide context — Include the transaction structure, entities involved, and the specific tax question you need answered.
- Specify the tax year — If your question relates to a specific period, mention it. The AI uses bi-temporal awareness to apply the correct version of the law.
Limitations
The AI assistant is a research tool, not a substitute for professional judgment.
- Always verify AI outputs against primary sources before relying on them
- The AI may not have access to the most recent legislative changes (check the legislation database for the latest sync date)
- Complex multi-jurisdictional structures may require breaking your question into smaller, focused queries
- The AI does not provide definitive legal advice — it provides research and analysis to support your professional opinion
Chat History
All conversations are saved automatically. You can revisit previous threads from the conversation list in the AI Chat sidebar. Each thread maintains its full context, so you can continue a research conversation where you left off.
Threads are private to your account and are included in your data export (Settings → Data & Privacy).