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001 BRILL9789004538511
003 nllekb
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007 cr un uuuua
008 240309s2024 gw sb 001 0 eng d
010 _a 2023026742
020 _a9789004538511
_q(electronic book)
020 _z9789004538504
_q(print)
024 7 _a10.1163/9789004538511
_2DOI
035 _z(OCoLC)1382527827
040 _aNL-LeKB
_cNL-LeKB
_erda
041 _aeng
050 4 _aK4487.C65
072 7 _aLAW
_x051000
_2bisacsh
072 7 _aLBBR
_2bicssc
072 7 _aPOL
_x035010
_2bisacsh
082 0 4 _a343.05
_223
100 1 _aPulido, Álvaro Falcón,
_eauthor.
245 1 0 _aTax and Robotics /
_cÁlvaro Falcón Pulido.
264 1 _aLeiden ;
_aBoston :
_bBrill | Nijhoff,
_c2024.
264 4 _c©2024
300 _a1 online resource (192 pages) :
_billustrations.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_2rdacarrier
490 1 _aHuman Rights and Humanitarian Law E-Books Online, Collection 2024
490 1 _aNijhoff Law Specials ;
_v108
504 _aIncludes bibliographical references and index.
505 0 _tPreliminary Material /
_rÁlvaro Falcón Pulido -- Copyright Page /
_rÁlvaro Falcón Pulido -- Chapter 2 The Need for Public Intervention to Face the Challenges Posed by Robotics /
_rÁlvaro Falcón Pulido -- Chapter 3 Personhood of Robots /
_rÁlvaro Falcón Pulido -- Chapter 4 Current Tax Treatment of Robots /
_rÁlvaro Falcón Pulido -- Chapter 5 The Question of Taxing Power in Spanish Law /
_rÁlvaro Falcón Pulido -- Chapter 6 Robot Tax /
_rÁlvaro Falcón Pulido -- Conclusions /
_rÁlvaro Falcón Pulido.
520 _aWe 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.
546 _aEnglish
588 _aDescription based on print version record.
650 0 _aArtificial intelligence
_xTaxation
_xLaw and legislation.
650 0 _aRobots
_xTaxation
_xLaw and legislation
_zSpain.
650 0 _aRobots
_xTaxation
_xLaw and legislation.
776 0 8 _iPrint version:
_tTax and Robotics.
_dLeiden ; Boston : Brill | Nijhoff, 2024.
_z9789004538504
_w(DLC) 2023026741
830 0 _aHuman Rights and Humanitarian Law E-Books Online, Collection 2024.
830 0 _aNijhoff Law Specials ;
_v108.
856 4 _zDOI:
_uhttp://dx.doi.org/10.1163/9789004538511
999 _c44146
_d44146