Artificial intelligence and law
Assessing artificial intelligence as a tool in tax-related final dissertations: complement or substitute for the student?
Journal e-pública · University of Zaragoza · September 2025
An academic article analysing the use of natural language processing models in preparing a final dissertation on international taxation.
Using a methodology based on prompt engineering and the systematic comparison of double taxation agreements with the OECD Model Convention, it assesses the accuracy, reliability and relevance of AI support in legal research.
The study concludes that AI is a valuable support tool but not a substitute for academic judgement: it requires critical supervision, validation of results and methodological control in order to avoid errors and incorrect interpretations.
Sources
- Journal e-pública, University of Zaragoza.
How to cite this work
DÍAZ-HEREDERO LÓPEZ, G., “Assessing artificial intelligence as a tool in tax-related final dissertations: complement or substitute for the student?”, DÍAZ-HEREDERO Legal & Tax, 2025. Available at: https://diazheredero-web.pages.dev/en/research/ai-as-a-tool-in-tax-dissertations/ (accessed: dd/mm/aaaa).
Published content is informative in nature and does not constitute individual advice. It does not replace the analysis of a specific case or the review of the corresponding documentation.