Deterministic First. AI as Automatic Fallback.
Why the smartest tax systems run rules before they run models — and how semantic technologies make the whole thing compound. 42% of companies abandoned AI initiatives. The answer is not rules or AI — it is rules first, AI as automatic fallback.
Topics: deterministic AI, AI fallback architecture, semantic tax technology, knowledge graph tax, corporate tax automation, ASU 2023-09, Pillar Two GloBE, rules engine vs AI, enterprise AI architecture, tax compliance automation