Taxing Robots
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Taxing Robots
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Author : Xavier Oberson
language : en
Publisher: Edward Elgar Publishing
Release Date : 2019
Taxing Robots written by Xavier Oberson and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Law categories.
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.
The Oxford Handbook Of International Tax Law
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Author : Florian Haase
language : en
Publisher: Oxford University Press
Release Date : 2023-10-13
The Oxford Handbook Of International Tax Law written by Florian Haase and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-13 with Law categories.
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.
Tax And Robotics
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Author : Álvaro Falcón Pulido
language : en
Publisher: BRILL
Release Date : 2023-12-18
Tax And Robotics written by Álvaro Falcón Pulido and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-18 with Law categories.
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.
Taxing Artificial Intelligence
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Author : Xavier Oberson
language : en
Publisher: Edward Elgar Publishing
Release Date : 2024-03-14
Taxing Artificial Intelligence written by Xavier Oberson and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-14 with Law categories.
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.
Interactive Robotics Legal Ethical Social And Economic Aspects
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Author : María Amparo Grau Ruiz
language : en
Publisher: Springer Nature
Release Date : 2022-05-03
Interactive Robotics Legal Ethical Social And Economic Aspects written by María Amparo Grau Ruiz and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-03 with Technology & Engineering categories.
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.
Research Handbook On International Taxation
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Author : Yariv Brauner
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-12-25
Research Handbook On International Taxation written by Yariv Brauner and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-25 with Law categories.
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.
Artificial Intelligence And The Future Of Work Humans In Control
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Author : Ekkehard Ernst
language : en
Publisher: Frontiers Media SA
Release Date : 2024-10-01
Artificial Intelligence And The Future Of Work Humans In Control written by Ekkehard Ernst and has been published by Frontiers Media SA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-10-01 with Science categories.
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.
Coordination And Cooperation
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Author : Brigitte Alepin
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-11-25
Coordination And Cooperation written by Brigitte Alepin and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-25 with Law categories.
Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.
Tax And The Digital Economy
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Author : Werner Haslehner
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-05-01
Tax And The Digital Economy written by Werner Haslehner and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-01 with Law categories.
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.
Inclusive Robotics For A Better Society
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Author : José L. Pons
language : en
Publisher: Springer
Release Date : 2019-07-29
Inclusive Robotics For A Better Society written by José L. Pons and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-29 with Technology & Engineering categories.
The book reports on advanced topics in interactive robotics research and practice; in particular, it addresses non-technical obstacles to the broadest uptake of these technologies. It focuses on new technologies that can physically and cognitively interact with humans, including neural interfaces, soft wearable robots, and sensor and actuator technologies; further, it discusses important regulatory challenges, including but not limited to business models, standardization, education and ethical–legal–socioeconomic issues. Gathering the outcomes of the 1st INBOTS Conference (INBOTS2018), held on October 16–20, 2018 in Pisa, Italy, the book addresses the needs of a broad audience of academics and professionals working in government and industry, as well as end users. In addition to providing readers with detailed information and a source of inspiration for new projects and collaborations, it discusses representative case studies highlighting practical challenges in the implementation of interactive robots in a number of fields, as well as solutions to improve communication between different stakeholders. By merging engineering, medical, ethical and political perspectives, the book offers a multidisciplinary, timely snapshot of interactive robotics.