Global competition and convergence of AI Law
Abstract
This paper is a draft entry for an encyclopedia. It aims to provide an overview rather than an in-depth discussion. To begin with, we need to come to terms with the question of what is meant with AI, avoiding both over- and underinclusive definitions. In section II, I first explore the definitional conundrum within the research domain of AI, followed by an account of how various public bodies that prepare AI legislation aim to define the scope of their object. In section III, I provide a brief overview of the different approaches to dedicated AI legislation by the OECD, the US, China and the EU. Finally, in section IV, I discuss the Brussels effect of the EU’s AI Act that may diffuse the EU approach across a variety of jurisdictions whose corporations wish to compete on the internal market of the EU.
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Tax authorities must be accountable.
“In particular, tax authorities must be accountable.131”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [131]
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Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard
Kuźniacki, B., Almada, M., Tyliński, K., Górski, L., Winogradska, B., & Zeldenrust, R. (2022) · World Tax Journal · doi:10.59403/2yhh9pa · Cited by 31 · see citing works
Digital Sovereignty in the Automated State: The Case of Tax Administrations
Almada, M., & Kuźniacki, B. (2026) · Digital Society · doi:10.1007/s44206-026-00268-0
Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard
ALMADA, M., ALMADA, M., TYLIŃSKI, K., GÓRSKI, Ł., WINOGRADSKA, B., & ZELDENRUST, R. (2022) · Cadmus - EUI Research Repository (European University Institute)
- Authors
- Hildebrandt, M.
- Corresponding author
- Hildebrandt, Mireille
- Publisher
- Center for Open Science
- Published
- 2022-02-10
- OpenAlex
- W4213327815
- Cited by
- 3
- References
- 26
- Citations by year
- 2026: 1 · 2022: 2
- Type
- posted content
- Language
- en
- Open access
- closed
- Locations
- SocArXiv (OSF Preprints) (submittedVersion)
- Topics
- Social Sciences › Law › Digitalization, Law, and Regulation
- Social Sciences › Political Science and International Relations › Artificial Intelligence in Law
- Social Sciences › Safety Research › Ethics and Social Impacts of AI
- Keywords
- artificial intelligence law, AI legislation, definition of artificial intelligence, AI regulation, United States AI policy, EU AI Act, Brussels effect, regulatory convergence, internal market
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