Author : Xavier Oberson
Publisher : Edward Elgar Publishing
Page : 265 pages
File Size : 16,92 MB
Release : 2019
Category : Law
ISBN : 1788976525
The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labour market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Xavier Oberson proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues.
Author : Xavier Oberson
Publisher :
Page : 0 pages
File Size : 25,71 MB
Release : 2019
Category : Artificial intelligence
ISBN : 9781788976510
""The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labour market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Xavier Oberson proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues. In accordance with guiding legal and economic principles, the book explores the various tax models that could be applied to both the use of robots, such as a usage or automation tax, and to robots directly. Numerous associated issues are discussed, such as the definition of robots for tax purposes, the difficulty of granting a tax capacity to robots, as well as the compatibility of robot taxes with international tax rules. The author concludes by putting forward a possible system for the taxation of robots, taking all of these issues into consideration. Being the first work of its kind to explore the potential for taxing robots in detail, this book will be a unique resource for researchers in the fields of law and economics who have an interest in the impact of artificial intelligence. Lawyers and tax professionals can also benefit from Oberson's insights on what future models of taxation may look like and what the legal consequences may be"-- Page four of cover.
Author : Ryan Abbott
Publisher : Cambridge University Press
Page : 165 pages
File Size : 10,9 MB
Release : 2020-06-25
Category : Business & Economics
ISBN : 1108472125
Argues that treating people and artificial intelligence differently under the law results in unexpected and harmful outcomes for social welfare.
Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
Page : 429 pages
File Size : 13,2 MB
Release : 2019-05-01
Category : Law
ISBN : 9403503351
The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.
Author : Álvaro Falcón Pulido
Publisher : BRILL
Page : 193 pages
File Size : 19,39 MB
Release : 2023-12-18
Category : Law
ISBN : 9004538518
We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject.
Author : Florian Haase
Publisher : Oxford University Press
Page : 1185 pages
File Size : 12,17 MB
Release : 2023-09-22
Category : Law
ISBN : 0192652346
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Author : Xavier Oberson
Publisher : Edward Elgar Publishing
Page : 251 pages
File Size : 43,90 MB
Release : 2024-03-14
Category : Law
ISBN : 1035307553
Taxing Artificial Intelligence will be essential reading for scholars, policy makers and students across law and economics. It will also be invaluable for law and tax professionals seeking to understand the latest developments in AI, automation, and the future of work.
Author : María Amparo Grau Ruiz
Publisher : Springer Nature
Page : 258 pages
File Size : 29,68 MB
Release : 2022-05-03
Category : Technology & Engineering
ISBN : 3031043057
This book reports on cutting-edge legal, ethical, social and economic issues relating to robotics and automation, human-machine interaction and artificial intelligence, in different application areas. It discusses important problems such as robotic taxation, social inequality, protection of neuro-human and children rights, among others. It describes current advances and challenges in robotic regulation and governance, as well as findings relating to sustainability of robotic industries, thus filling an important gap in the robotic and AI literature. Chapters consists of revised and extended contributions to the workshop session “Debate on legal, ethical & socio-economic aspects of interactive robotics” of INBOTS 2021, held virtually on May 18-20, 2021.
Author : Ekkehard Ernst
Publisher : Frontiers Media SA
Page : 145 pages
File Size : 31,91 MB
Release : 2024-10-01
Category : Science
ISBN : 2832555098
Artificial Intelligence (AI) is rapidly advancing in areas such as pattern detection, classification, and prediction, which were long thought to be the exclusive realm of humans. These developments are triggering excitement about the potential of AI but are also raising concerns about possible risks. The versatility of AI and its speed of development have led to a wide range of applications, both in personal and professional environments. The most dramatic effects are, however, in the world of work. AI is impacting job loss and employability and causing a transformation of tasks in a range of occupations and sectors. It is also affecting other aspects of the labor market, such as recruitment, performance monitoring, and dismissal. As such, the development and implementation of AI are raising concerns about the future of work, both in terms of its mere existence and quality, with critical implications for the social fabric as well as future development prospects.
Author : Yariv Brauner
Publisher : Edward Elgar Publishing
Page : 416 pages
File Size : 23,80 MB
Release : 2020-12-25
Category : Law
ISBN : 1788975375
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
