Collections

Relevant Workstreams on an International Level: European Approach to AI – OECD.AI – OECD Artificial Intelligence Papers – High-Level Expert Group on Artificial Intelligence (AI HLEG) – FRA AI policy initiatives – Council of Europe and Artificial Intelligence – Council of Europe Committee on Artificial Intelligence (CAI) – Council of Europe Ad hoc Committee on Artificial Intelligence (CAHAI) (2019-2021)

Private-Sector Workstreams on AI: Artificial intelligence in Government (Deloitte)

Broader Ethic Guidlines/Standards Projects: AI Ethics Guidelines Global Inventory – IEEE Ethically Aligned Design Initiative – IEEE Global Initiative on Ethics of Autonomous and Intelligent Systems

International Organizations

Global Standards – European Union – United Nations — OECD – Council of Europe — World Bank Group — Inter-American Development Bank (IADB) — Inter-American Center of Tax Administrations (CIAT)

Global Standards

Year	Document	Link
2023	The Bletchley Declaration by Countries Attending the AI Safety Summit, Policy Paper (1 November 2023).
2023	G20 – New Delhi Leaders’ Declaration, Harnessing Artificial Intelligence (AI) Responsibly for Good and for All (New Delhi, India, 9-10 September 2023).
2023	The World Economic Forum – The Presidio Recommendations on Responsible Generative AI (June 2023).
2019	G20 – AI Principles (Annex to the G20 Ministerial Statement on Trade and Digital Economy, )

European Union

Year	Document	Link
2023	EU – Artificial Intelligence Act (AI Act) – Commission Proposal (COM(2021)206, 21 April 2021): , Parliament Text (P9_TA(2023)0236, 14 June 2023): , Council Text (Doc. 14954/22, 25 November 2022):	–
2023	Council – Council of the European Union, ChatGPT in the Public Sector – overhyped or overlooked?, Analysis and Research Team Research Paper (24 April 2023).
2023	Europol – Europol, ChatGPT: The impact of Large Language Models on Law Enforcement (2023).
2022	Fundamental Rights Agency – FRA, Bias in algorithms – Artificial intelligence and discrimination (2022).
2021	Commission – Fostering a European approach to Artificial Intelligence, COM(2021)205.
2021	Commission – Coordinated Plan on Artificial Intelligence 2021 Review, COM(2021)205 (Annexes).
2021	Commission – Proposal for a Regulation of the European Parliament and of the Council laying down Harmonised Rules on Artificial Intelligence (Artificial Intelligence Act) and amending certain Union Legislative Acts, COM(2021)206 (21 April 2021).
2021	Parliament – David Spencer/Matt Cole/Simon Joyce/Xanthe Whittaker/Mark Stuart, Digital automation and the future of work, European Parliamentary Research Service, Scientific Foresight Unit (STOA), PE 656.311 (January 2021).
2021	Commission – Sofia Samoili/Montserrat López Cobo/Blagoj Delipetrev/Fernando Martínez-Plumed/Emilia Gómez/Giuditta De Prato, AI Watch. Defining Artificial Intelligence 2.0 (2021).
2021	Data Protection Board – European Data Protection Board (EDPB) and European Data Protection Supervisor (EDPS), Joint Opinion on the proposal for a regulation of the European Parliament and of the Council laying down harmonized rules on artificial intelligence (Artificial Intelligence Act) (2021).
2021	EIB – European Investment Bank, Artificial intelligence, blockchain and the future of Europe: How disruptive technologies create opportunities for a green and digital economy (2021).
2020	European Parliament – Philip Boucher, Artificial Intelligence: How does it work, why does it matter, and what can we do about it?, European Parliamentary Research Service, PE 641.547 (2020).
2020	Commission – Report on the safety and liability implications of Artificial Intelligence, the Internet of Things and robotics, COM(2020)64 (19 February 2020).
2020	Commission – White Paper on Artificial Intelligence – A European Approach to excellence and trust, COM(2020)65 (19 February 2020).
2020	Parliament – European Parliament resolution of 20 October 2020 with recommendations to the Commission on a civil liability regime for artificial intelligence, P9_TA(2020)0276 (20 October 2020).
2020	Parliament – European Parliament resolution of 20 October 2020 with recommendations to the Commission on a framework of ethical aspects of artificial intelligence, robotics and related technologies, P9_TA(2020)0275 (20 October 2020).
2020	AI HLEG – High-Level Expert Group on AI (AI HLEG), Sectoral Considerations on the Policy and Investment Recommendations for Trustworthy Artificial Intelligence (2020).
2020	Commission – Proposal for a Regulation on European data governance (Data Governance Act), COM(2020)767 (25 November 2020).
2020	Commission – Joint Research Centre (JRC), AI WATCH. Defining Artificial Intelligence – Towards an operational definition and taxonomy of artificial intelligence (2020).
2020	Commission – Sofia Samoili/Montserrat López-Cobo/Emilia Gómez/Giuditta De Prato/Fernando Martínez-Plumed/Blagoj Delipetrev, AI Watch. Defining Artificial Intelligence (2020).
2020	Commission – A European Strategy for Data, COM(2020)66 (19 February 2020).
2020	Parliament – Eleanor Bird/Jasmin Fox-Skelly/Nicola Jenner/Ruth Larbey/Emma Weitkamp/Alan Winfield, The ethics of artificial intelligence: Issues and initiatives, PE 634.452 (2020).
2020	Fundamental Rights Agency – Fundamental Rights Agency – FRA, Getting the future right – Artificial intelligence and fundamental rights (2020).
2020	Commission – Miglena Vucheva/Margarida Rocha/Robrecht Renard/Dimitrios Stasinopolous, Study on the use of innovative technologies in the justice field – Final Report (2020).
2019	Commission – Building Trust in Human-Centric Artificial Intelligence, COM(2019)168 (8 April 2019).
2019	AI HLEG – High-Level Expert Group on AI (AI HLEG), A Definition of AI: Main Capabilities and Disciplines (2019).
2019	AI HLEG – High-Level Expert Group on AI (AI HLEG), Policy and Investment Recommendations for Trustworthy AI (2019).
2019	Expert Group on Liability and New Technologies – Expert Group on Liability and New Technologies, Liability for Artificial Intelligence (2019).
2019	Fundamental Rights Agency – Fundamental Rights Agency – FRA, Data quality and artificial intelligence – mitigating bias and error to protect fundamental rights (2019).
2019	AI HLEG – High-Level Expert Group on AI (AI HLEG), Ethics Guidelines for Trustworthy AI (2019).
2019	Fundamental Rights Agency – FRA, Facial recognition technology: fundamental rights considerations in the context of law enforcement (2019).
2019	HEG-KI – Hochrangige Expertengruppe für künstliche Intelligenz (HEG-KI), Ethik-Leitlinien für eine vertrauenswürdige KI. Europäische Kommission (2019).
2019	Parliament – Eli Hadzhieva, Impact of Digitalisation on International Tax Matters – Challenges and Remedies, PE 626.078 (February 2019).
2018	Article 29 Working Party – Guidelines on Automated individual decision-making and Profiling for the purposes of Regulation 2016/679, WP251rev.01 (6 February 2018).
2018	Commission – Artificial Intelligence for Europe, COM(2018)237 (25 April 2018).
2018	Fundamental Rights Agency – Fundamental Rights Agency – FRA, BigData: Discrimination in data-supported decision making (2018).
2018	Commission – Coordinated Plan on Artificial Intelligence, COM(2018)795 (7 December 2018).
2018	Fundamental Rights Agency – FRA, #BigData: Discrimination in data-supported decision making (2018).
2017	Parliament – Draft Report by the European Parliament’s Committee on Legal Affairs on Civil Law Rules on Robotics, A8-0005/2017 (27 January 2017).
2017	Parliament – European Parliament resolution of 16 February 2017 with recommendations to the Commission on Civil Law Rules on Robotics, P8_TA(2017)0051 (16 February 2017).
2017	Parliament – European Parliament resolution of 16 February 2017 with recommendations to the Commission on Civil Law Rules on Robotics, P8_TA(2017)0051 (16 February 2017).

United Nations

Year	Document	Link
2023	UN – Co-Coordinators’ Report, Taxation issues related to the digitalized and globalized economy, E/C.18/2023/CRP.1 (12 March 2023).
2023	UN – Co-Coordinators’ Report, Taxation issues related to the digitalized and globalized economy, E/C.18/2023/CRP.40 (2 October 2023).
2021	UN – Revised draft legal taxonomy – revised section on artificial intelligence and automation section, A/CN.9/1064/Add.1 (24 May 2021).
2021	UNESCO – Recommendation on the Ethics of Artificial Intelligence, SHS/BIO/PI/2021/1 (23 November 2021).
2021	UN – Resource Guide on Artificial Intelligence (AI) Strategies (April 2021).
2020	UN – Legal issues related to the digital economy – artificial intelligence, A/CN.9/1012/Add.1 (7 May 2020).
2019	UN – INTERPOL/UNICRI, Artificial Intelligence and Robotics for Law Enforcement (2019).

OECD

Year	Document	Link
2023	OECD – OECD, Common guideposts to promote interoperability in AI risk management, OECD Artificial Intelligence Papers No. 5, DSTI/CDEP/AIGO(2022)10/FINAL (Nov. 2023).
2023	OECD – OECD, Stocktaking for the development of an AI incident definition, OECD Artificial Intelligence Papers No. 4, DSTI/CDEP/AIGO(2022)11/FINAL (Oct. 2023).
2023	OECD – OECD, The state of implementation of the OECD AI Principles four years on, OECD Artificial Intelligence Papers No. 3, DSTI/CDEP/AIGO(2023)5/FINAL (Oct. 2023).
2023	OECD – Francesca Borgonovi/Flavio Calvino/Chiara Criscuolo/Lea Samek/Helke Seitz/Julia Nania/Julia Nitschke/Layla O’Kane, Emerging trends in AI skill demand across 14 OECD countries, OECD Artificial Intelligence Papers No. 2 (Oct. 2023)
2023	OECD – Philippe Lorenz/Karine Perset/Jamie Berryhill, Initial policy considerations for generative artificial intelligence, OECD Artificial Intelligence Papers No. 1, DSTI/CDEP/AIGO/RD(2023)5/FINAL (Sept. 2023).
2023	OECD – OECD, Taxing Wages 2023 (2023).
2023	OECD – OECD, The Next Production Revolution: Implications for Governments and Business (2017).
2023	OECD – Tax Administration 2023 (2023).
2022	OECD – OECD, Taxing Wages 2022 (2022).
2022	OECD – Forum on Tax Administration, Digital Transformation Maturity Model (2022).
2022	OECD – Tax Administration 2022 (2022).
2021	OECD – OECD, State of Implementation of the OECD AI Principles: Insights from National AI Policies, OECD Digital Economy Papers No. 311 (June 2021).
2021	OECD – Marguerita Lane/Anne Saint-Martin, The impact of Artificial Intelligence on the labour market: What do we know so far?, OECD Social, Employment and Migration Working Papers No. 256 (2021).
2021	OECD – OECD, Taxing Wages 2021 (2021).
2020	OECD – OECD Forum on Tax Administration, Tax Administration 3.0: The Digital Transformation of Tax Administration (2020).
2020	OECD – Daniel Alonso Soto, Technology and the future of work in emerging economies: What is different?, OECD Social, Employment and Migration Working Papers No. 236 (2020).
2020	OECD – Frederik Weiergang Larsen, Denmark: An independent council and a labelling scheme to promote the ethical use of data, The AI Wonk, OECD.AI Policy Observatory (2020).
2020	OECD – OECD, Examples of AI national policies, Report for the G20 Digital Economy Task Force (2020).
2020	OECD – OECD, Taxing Wages 2020 (2020).
2020	OECD – Tax Administration 3.0: The Digital Transformation of Tax Administration (2020).
2019	OECD – Recommendation of the Council on Artificial Intelligence, OECD/LEGAL/0449 (2019).
2019	OECD – Anna Milanez/Barbara Bratta, Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form, OECD Taxation Working Paper No. 41 (2019).
2019	OECD – OECD, Artificial Intelligence in Society (2019).
2019	OECD – OECD, Scoping the OECD AI principles: Deliberations of the Expert Group on Artificial Intelligence at the OECD (AIGO), OECD Digital Economy Papers (2019).
2019	OECD – OECD, Scoping the OECD AI principles: Deliberations of the Expert Group on Artificial Intelligence at the OECD (AIGO), OECD Digital Economy Papers No. 291 (2019).
2019	OECD – Barbara Ubaldi/Enzo Maria Le Fevre/Elisa Petrucci/Pietro Marchionni/Claudio Biancalana/Nanni Hiltunen/Daniela Maria Intravaia/Chan Yang, State of the art in the use of emerging technologies in the public sector”, OECD Working Papers on Public Governance No. 31 (2019).
2019	OECD – Recommendation of the Council on Artificial Intelligence, OECD/LEGAL/0449 (2019).
2019	OECD – Jamie Berryhill/Kévin Kok Heang/Rob Clogher/Keegan McBride, Hello, World! Artificial Intelligence and its Use in the Public Sector OECD Working Papers on Public Governance No. 36 (November 2019).
2019	OECD – OECD, Artificial Intelligence in Society (2019).
2019	OECD – Barbara Ubaldi et al, State of the art in the use of emerging technologies in the public sector, OECD Working Papers on Public Governance No. 31 (September 2019).
2019	OECD – Jamie Berryhill/Kévin Kok Heang/Rob Clogher/Keegan McBride, Hello, World: Artificial intelligence and its use in the public sector”, OECD Working Papers on Public Governance No. 36 (Nov. 2019).
2019	OECD – OECD, Going Digital: Shaping Policies, Improving Lives (2019).
2019	OECD – OECD, OECD Employment Outlook 2019: The Future of Work (2019).
2019	OECD – OECD, Policy Responses to New Forms of Work (2019).
2019	OECD – Forum on Tax Administration, Unlocking the Digital Economy – A Guide to Implementing Application Programming Interfaces in Government (2019).
2018	OECD – Ljubica Nedelkoska/Glenda Quintini, Automation, skills use and training, OECD Social, Employment and Migration Working Papers No. 202 (2018).
2018	OECD – OECD, AI: Intelligent machines, smart policies: Conference summary, OECD Digital Economy Papers No. 270 (2018).
2018	OECD – OECD, Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project (2018).
2017	OECD – OECD, OECD Digital Economy Outlook 2017 (2017).
2017	OECD – Stuart W. Elliott, Computers and the Future of Skill Demand (2017).
2016	Melanie Arntz/Terry Gregory/Ulrich Zierahn, The risk of automation for jobs in OECD countries: A comparative analysis. OECD Social, Employment and Migration Working Paper No. 189 (2016).

Council of Europe

Year	Document	Link
2021	European Committee on Legal Co-operation (CDCJ) – Johan Wolswinkel, Comparative Study on Administrative Law and the Use of AI and Other Algorithmic Systems in Administrative Decision-Making in the Member States of the Council of Europe (2022).
2021	Council of Europe – Declaration by the Committee of Ministers on the risks of computer-assisted or artificial-intelligence-enabled decision making in the field of the social safety net (2021).
2021	Ad hoc Committee on Artificial Intelligence (CAHAI) – CAHAI, Possible elements of a legal framework on artificial intelligence (2021).
2021	Council of Europe – David Leslie/Christopher Burr/Mhairi Aitken/Josh Cowls/Mike Katell/Morgan Briggs, Artificial intelligence, human rights, democracy, and the rule of law – A primer, Council of Europe (2021).
2021	Ad hoc Committee on Artificial Intelligence (CAHAI) – CAHAI, A legal framework for AI systems (2021).
2021	Council of Europe – Guidelines on Facial Recognition, The Consultative Committee of the Council of Europe Convention for the Protection of Individuals with regard to Automatic Processing of Personal Data (2021).
2020	Parliamentary Assembly – The need for democratic governance of artificial intelligence: Resolution 2341 (2020) and Recommendation 2181 (2020).
2020	Parliamentary Assembly – Preventing discrimination caused by the use of artificial intelligence: Resolution 2343 (2020) and Recommendation 2183 (2020).
2020	Parliamentary Assembly – Justice by algorithm – the role of artificial intelligence in policing and criminal justice systems: Resolution 2342 (2020) and Recommendation 2182 (2020).
2020	Parliamentary Assembly – Artificial intelligence and labour markets: friend or foe?: Resolution 2345 (2020) and Recommendation 2186 (2020).
2020	Parliamentary Assembly – The brain-computer interface: new rights of new threats to fundamental freedoms?: Resolution 2344 (2020) and Recommendation 2184 (2020).
2020	Council of Europe – Council of Europe, Feasibility study on a legal framework on AI design, development and application based on Council of Europe’s standards (2020).
2020	Ad hoc Committee on Artificial Intelligence (CAHAI) – CAHAI, Feasibility Study (2020).
2020	Ad hoc Committee on Artificial Intelligence (CAHAI) – CAHAI, Towards regulation of AI systems (2020).
2019	Council of Europe – Commissioner for Human Rights, Unboxing Artificial Intelligence: 10 steps to protect human rights (2019).
2019	Council of Europe – Recommendation CM/Rec(2020)1 of the Committee of Ministers to member States on the human rights impacts of algorithmic systems (8 April 2020).
2019	European Commission for the Efficiency of Justice (CEPEJ) – CEPEJ, European Ethical Charter on the use of Artificial Intelligence in Judicial Systems and their environment (2019).
2019	Council of Europe – Council of Europe, Guidelines on Artificial Intelligence and Data Protection (2019).
2018	Council of Europe – Council of Europe, European Ethical Charter on the use of artificial intelligence (AI) in judicial systems and their environment (2018).
2016	European Commission for the Efficiency of Justice (CEPEJ) -CEPEJ) Use of information technology in European courts, CEPEJ Studies No. 24 (2016).

World Bank Group

Year	Document	Link
2023	World Bank – Emerging Technologies Curation Series Issue #5: Generative Artificial Intelligence, Technology & Innovation Lab Korea Office (2023).
2023	World Bank – Helen Burrows, Deploying Artificial Intelligence in Courts (May 2023).
2021	World Bank – Harnessing Artificial Intelligence for Development on the Post-COVID-19 Era: A Review of National AI Strategies and Policies (May 2021).
2020	World Bank – Artificial Intelligence in the Public Sector: Maximizing Opportunities, Managing Risks (2020).
2020	International Finance Corporation (IFC) – Artificial Intelligence in Emerging markets: Opportunities, Trends, and Emerging Business Models (September 2020).
2020	International Finance Corporation (IFC) – Gordon Myers/Kiril Nejkov, IFC Technology Code of Conduct: Progression Matrix – Public Draft (March 2020).

Inter-American Development Bank (IADB)

Year	Document	Link
2022	Inter-American Development Bank (IADB) – Maria Hermosilla/Natalia González Alarcón/Cristina Pombo/Roberto Sánchez Ávalos/Gabriela Denis/Claudio Aracena, Responsible Use of AI for Public Policy: Project Formulation Manual (September 2021).
2021	Inter-American Development Bank (IADB) – César Said Rosales Torres/César Buenadicha Sánchez/Tetsuro Narita, Ethical Assessment of AI for Actors within the Entrepreneurial Ecosystem: Application Guide (May 2021).
2020	Inter-American Development Bank (IADB) – Yolanda Martínez Mancilla/Marco Vega, Gobernanza participativa de la inteligencia artificial (Participative governance of the AI) (September 2020).
2020	Inter-American Development Bank (IADB) – Cristina Pombo/Marcelo Cabrol/Natalia González Alarcón/Roberto Sánchez Ávalos, fAIr LAC: Responsible and Widespread Adoption of Artificial Intelligence in Latin America and the Caribbean (January 2020).
2019	Inter-American Development Bank (IADB) – Antonio Seco/Andrés Muñoz Miranda, Asistentes conversacionales virtuales en las administraciones tributarias: Principios, modelos y recomendaciones (Septemver 2019).

Inter-American Center of Tax Administrations (CIAT)

Year	Document	Link
2022	Inter-American Center of Tax Administrations (CIAT) – Data Governance for Tax Administrations: A Practical Guide (2022).
2020	Inter-American Center of Tax Administrations (CIAT) – ICT as a Strategic Tool to Leapfrog the Efficiency of Tax Administrations (2020).

Country Positions

Year	Document	Link
2023	US – Congressional Research Service, Artificial Intelligence: Overview, Recent Advances, and Considerations for the 118th Congress, R47644 (4 August 2023).
2023	Australia – The Royal Commission into the Robodebt Scheme, Report (7 July 2023).
2023	UK – Department for Science, Innovation & Technology, A pro-Innovation approach to AI regulation (March 2023).
2023	Germany – BMBF-Aktionsplan Künstliche Intelligenz (2023).
2022	UK – Centre for Data Ethics and Innovation (CDEI), AI Governance – Full Report (April 2022).
2022	Germany – Deutscher Bundestag, Bericht Künstliche Intelligenz und Distributed-Ledger-Technologie in der öffentlichen Verwaltung, BT-Drucksache 20/3651 (26 September 2022).
2022	UK – Information Commissioner’s Office (ICO)/Alan Turing Institute, Explaining decisions made with AI (2022).
2022	UK – Information Commissioner’s Office (ICO), Project explAIn – Interim report (2019).
2021	US – National Security Commission on Artificial Intelligence (NSCAI), 2021 Final Report – National Security Commission on Artificial Intelligence (2021).
2021	Canada – Canadian Government, Directive on Automated Decision-Making (2021).
2021	Australia – Australia Human Rights Commission, Human Rights and Technology – Final Report (2021).
2020	US – National Institute of Standards and Technology (NIST), Four Principles of Explainable Artificial Intelligence (2020).
2020	UK – Information Commissioner’s Office (ICO), Guidance on AI and data protection (2020).
2020	UK – Centre for Data Ethics and Innovation (CDEI), Review into Bias in Algorithmic Decision-Making (2020).
2020	Spain – Agencia Española de Protección de Datos (AEPD), GDPR Compliance of processings that embed Artificial Intelligence – An introduction (2020).
2020	Germany – Bericht der Enquete-Kommission Künstliche Intelligenz – Gesellschaftliche Verantwortung und wirtschaftliche, soziale und ökologische Potenziale, BT-Drucksache 19/23700 (28 October 2020).
2019	Finland – Ministry of Economic Affairs and Employment in Finland, Leading the way into the era of artificial intelligence. Final report of Finland’s Artificial Intelligence Programme 2019, Publications of the Ministry of Economic Affairs and Employment 2019:41 (2019).
2019	Finland – Ministry of Finance Finland, Aurora AI – Towards a human-centric society. Development and implementation plan 2019-2023 based on the preliminary study on the Aurora national artificial intelligence programme (2019).
2019	Estonia – Republic of Estonia Government Office, Report of Estonia’s AI Taskforce (2019).
2019	Germany – Datenethikkommission der Bundesregierung, Gutachten der Datenethikkommission (2019).	,
2017	Germany – Bitkom/Deutsche Forschungszentrum für Künstliche Intelligenz (DFKI), Künstliche Intelligenz – Wirtschaftliche Bedeutung, gesellschaftliche Herausforderungen, menschliche Verantwortung (2017).
2017	France – Commission Nationale de l’Informatique et des Libertés (CNIL), How can humans keep the upper hand? The ethical matters raised by algorithms and artificial intelligence (2017).
2017	Singapore – PCPC, Model AI Governance Framework, Personal Data Protection Commission (2020)
2016	UK – Information Commissioner’s Office (ICO), Big data, artificial intelligence, machine learning and data protection (2016).
2016	US – Executive Office of the President, Artificial Intelligence, Automation, and the Economy (December 2016).
2016	US – Executive Office of the President/National Science and Technology Council Committee on Technology, Preparing for the Future of Artificial Intelligence (October 2016).

Case Law

Year	Document	Link
2023	EU – CJEU, 7 December 2023, C-634/21, SCHUFA Holding, EU:C:2023:957 (concerning credit scoring and Article 22 GDPR).
2023	Germany – Federal Constitutional Court (BVerfG), 16 February 2023, 1 BvR 1547/19, 1 BvR 2634/20 (automated data analytics).
2021	Slovakia – Constitutional Court of the Slovak Republic, 10 November 2021, PL. ÚS 25/2019-117 (cash register systems, eKasa).
2020	Netherlands – Rechtbank Den Haag, 5 February 2020, C-09-550982-HA ZA 18-388, NL:RBDHA:2020:865 (automated risk assessments, Systeem Risico Indicatie [SyRI]).
2020	EU – CJEU, 5 February 2020, C-817/19, Ligue des droits humains, EU:C:2022:65 (concerning passenger data and screening).
2018	Australia – Federal Court of Australia, 25 May 2018, Pintarich v Deputy Commissioner of Taxation, 2018 ATC 20-657 (concerning the legal quality of automatically generated letters to taxpayers).
2016	US – Supreme Court of Wisconsin, 13 July 2016, State v. Loomis, 371 Wis. 2d 235, 881 N.W.2d 749, 2016 WI 68 (Wis. 2016) (considered the results of an actuarial risk assessment instrument, COMPAS, in criminal sentencing).

Scholarship

Year	Document	Link
2023	Timo Lemm, Besteuerung von künstlicher Intelligenz und deren Implikationen auf die Besteuerung der Digitalwirtschaft (Nomos, 2023).
2023	Bernd Carsten Stahl/Doris Schroeder/Rowena Rodrigues, Ethics of Artificial Intelligence – Case Studies and Options for Addressing Ethical Challenges (Springer, 2023).
2023	Georg Kofler, The Future of Labour Taxation and the ‘Rise of the Robots’, in: Florian Haase/Georg Kofler (eds), The Oxford Handbook of International Tax Law (Oxford University Press, 2023) 1025-1040.
2023	Tyna Eloundou1/Sam Manning/Pamela Mishkin/Daniel Rock, GPTs are GPTs: An Early Look at the Labor Market Impact Potential of Large Language Models, arXiv:2303.10130 [econ.GN] (2023).
2023	Carlo Pizzinelli/Augustus J Panton/Marina Mendes Tavares/Mauro Cazzaniga/Longji Li, Labor Market Exposure to AI: Cross-country Differences and Distributional Implications, IMF Working Paper No. 2023/216 (2023).
2023	Michael Deichsel/Marie-Christin Inzinger, Die Möglichkeiten der Digitalisierung zur Vermeidung und Bekämpfung von Steuerbetrug, ÖStZ 2023/351, 331-345.
2023	Benjamin Alarie, The Rise of the Robotic Tax Analyst, 178:1 Tax Notes Federal (January 2, 2023) 57-63.
2023	Daniel Effer-Uhe, Überlegungen zur Automatisierbarkeit der Rechtsanwendung, 78:19 JZ 2023, 833-842.
2023	Claudio Novelli/Mariarosaria Taddeo/Luciano Floridi, Accountability in artificial intelligence: what it is and how it works, AI & Soc 2023.
2023	Anton Korinek, How innovation affects labor markets: an impact assessment (Feb. 2023).
2023	Luke Munn, The uselessness of AI ethics, 3 AI and Ethics 2023, 869–877.
2023	Yogesh K. Dwivedi et al., Opinion Paper: “So what if ChatGPT wrote it?” Multidisciplinary perspectives on opportunities, challenges and implications of generative conversational AI for research, practice and policy, 71 International Journal of Information Management (August 2023) 102642.
2023	Jeffrey Owens/Anastasiya Piakarskaya/Nathalia Oliveira Costa/Rhodah Noreen Kwamboka Nyamongo, Generative AI: The Power Behind Large Language Models and Their Use in Tax Administration, 112 Tax Notes International (Nov. 27, 2023) 1255-1274.
2023	Markku Suksi (ed.), The Rule of Law and Automated Decision-Making: Exploring Fundamentals of Algorithmic Governance (Springer, 2023).
2023	Paula Pedigoni Ponce (ed.), Direct and indirect discrimination applied to algorithmic systems: Reflections to Brazil, 48 Computer Law & Security Review (April 2023) 105766.
2023	Marvin van Bekkum/Frederik Zuiderveen Borgesius, Using sensitive data to prevent discrimination by artificial intelligence: Does the GDPR need a new exception? 48 Computer Law & Security Review (April 2023) 105770.
2023	Andrew Mowbray/Philip Chung/Graham Greenleaf, Representing legislative Rules as Code: Reducing the problems of ‘scaling up’, 48 Computer Law & Security Review (April 2023) 105772.
2023	David Restrepo Amariles/Pablo Marcello Baquero, Promises and limits of law for a human-centric artificial intelligence, 48 Computer Law & Security Review (April 2023) 105795.
2023	DTyna Eloundou1/Sam Manning1/Pamela Mishkin/Daniel Rock, GPTs are GPTs: An Early Look at the Labor Market Impact Potential of Large Language Models, arXiv:2303.10130 (2023).
2023	Rostam J. Neuwirth, Prohibited artificial intelligence practices in the proposed EU artificial intelligence act (AIA), 48 Computer Law & Security Review 2023, 105798.
2023	Benjamin Alarie/Rory McCreight/Cristina Tucciarone, Automated Tax Planning: Who’s Liable When AI Gets It Wrong? (Sep. 25, 2023).
2023	Sümeyye Elif Biber, Between Humans and Machines: Judicial Interpretation of the Automated Decision-Making Practices in the EU, University of Luxembourg Law Research Paper No. 2023-19 (2023).
2023	Benjamin Alarie/Rory McCreight/Cristina Tucciarone, Will AI Replace Tax Practitioners? 181:5 Tax Notes Federal (Oct. 30, 2023) 855-861.
2023	Błażej Kuźniacki/David R. G. Hadwick, (Non)Natural Born Killers of XAI in Tax Law: Trade Secrecy, Tax Secrecy and How to Kill the Killers, Kluwer International Tax Blog (12 September 2023).
2023	Rostam J. Neuwirth, Prohibited artificial intelligence practices in the proposed EU artificial intelligence act (AIA), 48 Computer Law & Security Review 2023, 105798.
2022	Bart Custers/Eduard Fosch-Villaronga (eds), Law and Artificial Intelligence, Information Technology and Law Series Volume 35 (T.M.C. Asser Press, 2023).
2022	Peter Königs, Artificial intelligence and responsibility gaps: what is the problem? 24 Ethics and Information Technology 2022, 36.
2022	Léonard Van Rompaey/Robert Jønsson/Kathrine Elmose Jørgensen, Designing lawful machine behaviour: Roboticists’ legal concerns, 46 Computer Law & Security Review (November 2022) 105711.
2022	Migle Laukyte, Averting enfeeblement and fostering empowerment: Algorithmic rights and the right to good administration, 46 Computer Law & Security Review (September 2022) 105718.
2022	Luca Belli/Nicolo Zingales, Data protection and artificial intelligence inequalities and regulations in Latin America, 47 Computer Law & Security Review (November 2022) 105761.
2022	Catherina Briem, Profiling, Scoring und Big Data im österreichischen Abgabenverfahren? 7 ELSA Austria Law Review 2022, 38–45.
2022	Geoff Gordon/Bernhard Rieder/Giovanni Sileno, On mapping values in AI Governance, 46 Computer Law & Security Review (September 2022) 105712.
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2017	Mario Martini/David Nink, Wenn Maschinen entscheiden … – vollautomatisierte Verwaltungsverfahren und der Persönlichkeitsschutz, 36 Neue Zeitschrift für Verwaltungsrecht (NVwZ) 2017, Extra 10/2017, 1-14.
2017	Nadja Braun Binder, Weg frei für vollautomatisierte Verwaltungsverfahren in Deutschland, Jusletter IT (22 September 2016).
2016	James E. Bessen, How Computer Automation Affects Occupations: Technology, Jobs, and Skills, Boston Univ. School of Law, Law and Economics Research Paper No. 15-49 (2016).
2016	Nadja Braun Binder Vollautomatisierte Verwaltungsverfahren im allgemeinen Verwaltungsverfahrensrecht? 35 Neue Zeitschrift für Verwaltungsrecht (NVwZ) 2016, 960-965.
2015	David H. Autor, Why Are There Still So Many Jobs? The History and Future of Workplace Automation, 29:3 Journal of Economic Perspectives 2015, 3–30.
2015	Andreas Matthias, The responsibility gap: Ascribing responsibility for the actions of learning automata, 6:3 Ethics and Information Technology 2004, 175–183.
2015	Erik Brynjolfsson/Andrew McAfee, The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies (W. W. Norton & Company, New York, 2014).
2015	Martin Ford Rise of the Robots: Technology and the Threat of a Jobless Future (Oneworld Publications, 2015).
2015	Bruno Binder, Der Finanzamt-Automat – Grenzen des E-Governments in der Finanzverwaltung, Wolfgang Nadvornik/Herbert Kofler/Bernhard Renner/Reinhard Schwarz (eds), Steuergestaltung und Betriebswirtschaft, Festschrift für Josef Schlager zum 65. Geburtstag (Linde: Vienna, 2021) 163-172.
2005	Ray Kurzweil, The Singularity Is Near. When Humans Transcend Biology (Viking, New York: 2005).
1992	Lawrence B. Solum, Legal Personhood for Artificial Intelligences, 70:4 North Carolina Law Review 1992, 1231-1287.
1930	John Maynard Keynes, Economic Possibilities for our Grandchildren (1930), in: John Maynard Keynes (ed.), Essays in Persuasion (Palgrave Macmillan: London, 2010) 321-332.

Technological Foundations

Year	Document	Link
2023	Bernhard Nessler/Sepp Hochreiter/Thomas Doms, Functional trustworthiness of AI systems by statistically valid testing, Position paper to the current regulation and standardization effort of AI in Europe, arXiv:2310.02727 (2023).
2023	B. La Rosa/G. Blasilli/R. Bourqui/D. Auber/G. Santucci/R. Capobianco/E. Bertini/R. Giot/M. Angelini, State of the Art of Visual Analytics for eXplainable Deep Learning, 42:1 Computer Graphics Forum 2023, 319–355.
2020	Xiaowei Huang/Daniel Kroening/Wenjie Ruan/James Sharp/Youcheng Sun/Emese Thamo/Min Wu/Xinping Yi, A Survey of Safety and Trustworthiness of Deep Neural Networks: Verification, Testing, Adversarial Attack and Defence, and Interpretability, 37 Computer Science Review 2020, 100270.
2019	Julia Angwin/Jeff Larson/Surya Mattu/Lauren Kirchner, Machine Bias, ProPublica, May 23, 2016.