Written by Antonio Lanotte Chartered Tax Adviser/Senior Auditor/International Tax Member/Delegate Tax Technology Committee - CFE Bruxelles. AI and blockchain are merging to drive the next wave of industrial transformation; AI enables real-time insights and automation whilst blockchains ensure security, transparency and decentralised trust. Together, they power smart manufacturing, predictive maintenance and secure digital identity systems such as DAOs and DIAM. However, challenges such as scalability, interoperability and quantum security must be addressed. By leveraging the strengths of both technologies, AI-powered blockchain systems enable the development of secure, transparent and decentralised solutions that can enhance the efficiency, flexibility and resilience of industrial operations.