Tax and Robotics / (Record no. 44146)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03141nam a22005178i 4500 |
| 001 - CONTROL NUMBER | |
| control field | BRILL9789004538511 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | nllekb |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260610105657.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr un uuuua |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240309s2024 gw sb 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2023026742 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789004538511 |
| Qualifying information | (electronic book) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789004538504 |
| Qualifying information | (print) |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1163/9789004538511 |
| Source of number or code | DOI |
| 035 ## - SYSTEM CONTROL NUMBER | |
| Canceled/invalid control number | (OCoLC)1382527827 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | NL-LeKB |
| Transcribing agency | NL-LeKB |
| Description conventions | rda |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4487.C65 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | LAW |
| Subject category code subdivision | 051000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | LBBR |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | POL |
| Subject category code subdivision | 035010 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.05 |
| Edition information | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Pulido, Álvaro Falcón, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Tax and Robotics / |
| Statement of responsibility, etc. | Álvaro Falcón Pulido. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Leiden ; |
| -- | Boston : |
| Name of producer, publisher, distributor, manufacturer | Brill | Nijhoff, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2024. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2024 |
| 300 ## - online resource | |
| Extent | 1 online resource (192 pages) : |
| Other physical details | illustrations. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Human Rights and Humanitarian Law E-Books Online, Collection 2024 |
| 490 1# - SERIES STATEMENT | |
| Series statement | Nijhoff Law Specials ; |
| Volume/sequential designation | 108 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Title | Preliminary Material / |
| Statement of responsibility | Ãlvaro Falcón Pulido -- Copyright Page / |
| -- | Ãlvaro Falcón Pulido -- Chapter 2 The Need for Public Intervention to Face the Challenges Posed by Robotics / |
| -- | Ãlvaro Falcón Pulido -- Chapter 3 Personhood of Robots / |
| -- | Ãlvaro Falcón Pulido -- Chapter 4 Current Tax Treatment of Robots / |
| -- | Ãlvaro Falcón Pulido -- Chapter 5 The Question of Taxing Power in Spanish Law / |
| -- | Ãlvaro Falcón Pulido -- Chapter 6 Robot Tax / |
| -- | Ãlvaro Falcón Pulido -- Conclusions / |
| -- | Ãlvaro Falcón Pulido. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. Ãlvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject. |
| 546 ## - LANGUAGE NOTE | |
| Language note | English |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Artificial intelligence |
| General subdivision | Taxation |
| -- | Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Robots |
| General subdivision | Taxation |
| -- | Law and legislation |
| Geographic subdivision | Spain. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Robots |
| General subdivision | Taxation |
| -- | Law and legislation. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Title | Tax and Robotics. |
| Place, publisher, and date of publication | Leiden ; Boston : Brill | Nijhoff, 2024. |
| International Standard Book Number | 9789004538504 |
| Record control number | (DLC) 2023026741 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Human Rights and Humanitarian Law E-Books Online, Collection 2024. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Nijhoff Law Specials ; |
| Volume/sequential designation | 108. |
| 856 4# - ELECTRONIC LOCATION AND ACCESS | |
| Public note | DOI: |
| Uniform Resource Identifier | <a href="http://dx.doi.org/10.1163/9789004538511">http://dx.doi.org/10.1163/9789004538511</a> |
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