FH Oberösterreich - University of Applied Sciences Upper Austria
Joint Publications
| M. Luketina, L. Knogler, C. Schütz: Using Large Language Models and Law-Based Rules for the Analysis of VAT Chain-Transaction Cases in Austrian Tax Law In: Joint Proceedings of the 16th Workshop on Ontology Design and Patterns and the 1st Workshop on Bridging Hybrid Intelligence and the Semantic Web (WOP-HAIBRIDGE 2025) co-located with the 24th International Semantic Web Conference (ISWC 2025), Nara, Japan, November 2-3, 2025, Eds.: Fjollë Novakazi (Örebro University Sweden), Aryan Singh Dalal (Kansas State University USA), CEUR Workshop Proceedings, ceur-ws.org, Vol. 4093, web: https://ceur-ws.org/Vol-4093/Paper5hai.pdf, ISSN 1613-0073, Vol. 4093, 13 pages, pp. 130-142, 2025. |
| M. Luketina, H. Mörth, C. Schütz: Towards Explainable Automation of Decision-Making in Tax Consulting: Integrating LLMs with Logical Reasoning for Selection of Transfer Pricing Method In: Proceedings of the 2025 Pre-ICIS SIGDSA Symposium, co-located with the International Conference on Information Systems (ICIS 2025), Nashville, Tennessee, December 11-15, 2025, 8 pages, 2025. |
| M. Luketina, A. Benkel, C. Schütz: Using large language models for legal decision-making in Austrian value-added tax law: a comparative study In: Journal of Business Analytics, Taylor & Francis Group, DOI: https://doi.org/10.1080/2573234X.2026.2720626, 25 pages, 2026. |