TY  - BOOK
AU  - Pulido,Álvaro Falcón
TI  - Tax and Robotics
T2  - Human Rights and Humanitarian Law E-Books Online, Collection 2024
SN  - 9789004538511
AV  - K4487.C65 
U1  - 343.05 23
PY  - 2024///
CY  - Leiden, Boston
PB  - Brill | Nijhoff
KW  - Artificial intelligence
KW  - Taxation
KW  - Law and legislation
KW  - Robots
KW  - Spain
N1  - Includes bibliographical references and index; Preliminary Material; Álvaro Falcón Pulido -- Copyright Page; Álvaro Falcón Pulido -- Chapter 2 The Need for Public Intervention to Face the Challenges Posed by Robotics; Álvaro Falcón Pulido -- Chapter 3 Personhood of Robots; Álvaro Falcón Pulido -- Chapter 4 Current Tax Treatment of Robots; Álvaro Falcón Pulido -- Chapter 5 The Question of Taxing Power in Spanish Law; Álvaro Falcón Pulido -- Chapter 6 Robot Tax; Álvaro Falcón Pulido -- Conclusions; Álvaro Falcón Pulido
N2  - 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
UR  - http://dx.doi.org/10.1163/9789004538511
ER  -