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Published in 2025 at "IEEE Access"
DOI: 10.1109/access.2025.3571502
Abstract: This paper introduces LLaMA-UTP, a novel framework for classifying and interpreting uncertain tax positions (UTPs) in technology companies. Tax professionals face significant challenges when analyzing UTPs: navigating vast bodies of intricate legal text, interpreting highly…
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Keywords:
guided expert;
knowledge;
llama utp;
knowledge guided ... See more keywords