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Taxing the Model Owners: A Flag State Regime for Artificial Intelligence

About the author

Reuven S. Avi-Yonah, Lucas Gribinski

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. Lucas Gribinski is a doctoral candidate in tax law at the University of Geneva and holds an LLM in tax law from the University of California, Los Angeles, School of Law.

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