Robot Taxes: The Rise of a New Taxpayer

Journal
Oberson, X.
International
Bulletin for International Taxation 2021 (Volume 75), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author considers various issues that arise in relation to the taxation of the emerging phenomenon of artificial intelligence, or AI, and robots. In this context, the author suggests solutions to these problems. Eventually, taxing robots as such could also be justified to safeguard the integrity of the tax system.