Artificial Intelligence (AI) and its potential in the field of taxation is the subject of this episode. Arne Schnitger and Christian Kaeser have two guests for this highly topical issue: Darja Meyer from Siemens, who is Head of the Tax Tech Lab Germany and Blazej Kuzniacki from PwC Netherlands, who is working on his professorship at the University of Amsterdam with a special research focus on AI technologies and direct taxation. After explaining the difference between Chat GPT and other GPT (Generative Pre-Trained Transformer) models, they talk about potential use cases for AI for businesses as well as for fiscal authorities. Finally they describe how an AI, which is not rule-based but generates new content, like (Chat) GPT, can be trained and have a look at the ways forward.