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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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P. Santos

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Preprint Aug 2026

Right-Sizing LLM-Agent Decomposition in VAT Determination: A Pilot Controlled Sweep

A bounded, preregistered pilot heuristic for right-sizing decomposition for bounded cross-border VAT determination with reverse charge, where every case has an oracle label and each intermediate decision is independently scoreable.

P. Santos · 0 citations

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