{"type":"rich","version":"1.0","provider_name":"Transistor","provider_url":"https://transistor.fm","author_name":"Uncontrolled Opinions","title":"AI in Transfer Pricing","html":"<iframe width=\"100%\" height=\"180\" frameborder=\"no\" scrolling=\"no\" seamless src=\"https://share.transistor.fm/e/fcccc1a8\"></iframe>","width":"100%","height":180,"duration":1705,"description":"Is there a role for AI in transfer pricing?We believe the simple answer to this question is – yes – but with a few qualifiers.   In this conversation, we dive into what is AI, Generative AI and how next-word prediction can and may be used in a transfer pricing context.While we are generally optimistic, we also discuss the pitfalls of AI, including hallucinations, and why outsourcing judgment in evaluating comparables could be a slippery slope. We do not believe AIs have agency (yet) and advocate for human oversight in deploying and leveraging AI-based automation tools.  ","thumbnail_url":"https://img.transistorcdn.com/oogPJOJuFoxQZgS7xqTI1nZs4-cuTTCfj9Qu1yLfPHY/rs:fill:0:0:1/w:400/h:400/q:60/mb:500000/aHR0cHM6Ly9pbWct/dXBsb2FkLXByb2R1/Y3Rpb24udHJhbnNp/c3Rvci5mbS85Mzg5/YzY4YmI5ZjBiOGVl/YmNmZGUxMjAzMTk1/ZjM4Yi5wbmc.webp","thumbnail_width":300,"thumbnail_height":300}