LLaMA-UTP: Knowledge-Guided Expert Mixture for Analyzing Uncertain Tax Positions

LLaMA-UTP: Knowledge-Guided Expert Mixture for Analyzing Uncertain Tax Positions

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 technical domain-specific...

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Bibliographic Details
Main Authors: Yutong Tan, Bi Wu, Jialei Cao, Bingying Jiang
Format: Article
Language:English
Published: IEEE 2025-01-01
Series:IEEE Access
Subjects:
Uncertain tax positions
knowledge-guided expert mixture
domain-adapted LLaMA
large language models
Online Access:https://ieeexplore.ieee.org/document/11007144/
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https://ieeexplore.ieee.org/document/11007144/

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