@InProceedings{Berdoz2026reasoning, author= {Frédéric Berdoz and Luca A Lanzendörfer and Fabian Farestam and Roger Wattenhofer}, title= {{Reasoning Structure of Large Language Models}}, booktitle= {{Forty-Third International Conference on Machine Learning (ICML), Seoul, South Korea}}, month= {July}, year= {2026}, }