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Full-Text Articles in Law

The Tao Of The Dao: Taxing An Entity That Lives On A Blockchain, David J. Shakow Aug 2018

The Tao Of The Dao: Taxing An Entity That Lives On A Blockchain, David J. Shakow

All Faculty Scholarship

In this report, Shakow explains how a decentralized autonomous organization functions and interacts with the U.S. tax system and presents the many tax issues that these structures raise. The possibility of using smart contracts to allow an entity to operate totally autonomously on a blockchain platform seems attractive. However, little thought has been given to how such an entity can comply with the requirements of a tax system. The DAO, the first major attempt to create such an organization, failed because of a programming error. If successful examples proliferate in the future, tax authorities will face significant problems in getting …


The Rise Of Artificial Intelligence In The Legal Field: Where We Are And Where We Are Going, Sergio David Becerra Mar 2018

The Rise Of Artificial Intelligence In The Legal Field: Where We Are And Where We Are Going, Sergio David Becerra

The Journal of Business, Entrepreneurship & the Law

The twenty-first century has brought significant technological advancement that permeates all aspects of our lives. The legal field, though slow in the adaption of this technology, is beginning to pick up the pace. Artificial Intelligence (AI) technology is used now to perform legal work once completed solely by legal practitioners. This Comment outlines what AI is and reviews the current use of AI in the legal field. It also identifies AI products and developments that are in place. Finally, it argues that lawyers will always be needed in the practice of law, despite the continued growth of AI.


Algorithms And Automation: Fostering Trustworthiness In Artificial Intelligence, Andrew B. Ware Jan 2018

Algorithms And Automation: Fostering Trustworthiness In Artificial Intelligence, Andrew B. Ware

Honors Theses and Capstones

No abstract provided.