A small but encouraging piece of news.
EY recently referenced my working paper, “[AI and Tax] Data-Center Taxation and the Geography of AI Value,” in its September 2026 BorderCrossings webcast on transfer pricing in the age of digital transformation.
- E&Y webcast: BorderCrossings with EY TP and tax professionals – Sept 2026 | EY - US
- Working paper: [AI and Tax] Data-Center Taxation and the Geography of AI Value | Swiss Institute of Artificial Intelligence
- SIAI Notice: SIAI Research Working Paper Referenced in EY BorderCrossings Webcast on AI and Transfer Pricing | Swiss Institute of Artificial Intelligence
The paper’s seven-layer AI value-stack framework appeared in the presentation as a way to organize discussion around where economic value is created across the AI ecosystem — from semiconductors and data centers to cloud infrastructure, foundation models, software, and end users.
What I found particularly interesting was not simply the citation itself, but that the framework was relevant enough to be used in a professional tax discussion. EY later told me that the paper had helped frame an interesting discussion during the webcast.
My own work on AI taxation is still developing, but it is encouraging to see some of these ideas beginning to travel beyond the original research context and into practitioner discussions.