Week in Insights: Watching the Big Stories While They’re Small

Artificial intelligence presents countless uses and pitfalls for law and tax. The technology has developed at a steady pace, and we have watched its every step. Today’s GPT-4 is a new 1000-horsepower hypercar—Bloomberg reported on the AI Model T back in 2022.

France’s tax authority trained an early AI application to review satellite images and find undeclared, and thus untaxed, swimming pools. Such a method plays to AI’s strength perfectly—using machine learning to automate a discrete process that would otherwise be cost-prohibitive. While niche, this model demonstrated AI’s future as a commonplace tool. Back then, it was hard to ...