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"Contents" [2019] ELECD 1227; in Oberson, Xavier (ed), "Taxing Robots" (Edward Elgar Publishing, 2019) v

Book Title: Taxing Robots

Editor(s): Oberson, Xavier

Publisher: Edward Elgar Publishing

Section Title: Contents

Number of pages: 4

Extract:

Contents
Abbreviations ix
Preface xi

Chapter 1. General introduction 1

Chapter 2. The development of AI and robots 5
I. Historical developments 5
II. Various uses of AI and robots 7
III. Impact of the use of AI and robots on the economy 8

Chapter 3. Definition of AI and robots 13
I. In general 13
II. Definition of robots for tax purposes 15

Chapter 4. Robots as new legal persons 17
I. Conditions for a legal personality 17
II. Conditions for a tax capacity of robots 21
A. Introduction 21
B. Various definitions of robots for tax purposes 22
C. Robots as a taxable entity 22
D. Principle of fairness and equity in taxing robots 23

Chapter 5. The case for a robot tax 25
I. Introduction 25
II. Arguments against a robot tax 26
A. Introduction 26
B. Difficulties in defining robots 26
C. Distortions or risks of double taxation 27
D. Negative effect on innovation and investment 29
E. Practical and implementation issues 30
F. Competition and tax avoidance problems 31
III. Justification of a robot tax 32
A. Introduction 32

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vi Taxing robots

B. Economic justification 32
C. Legal justification 34

Chapter 6. Current income (profit) taxation of robots 44
I. Introduction 44
II. Domestic rules 45
A. Introduction 45
B. Robots used in corporations 45
C. Robots used in enterprises (including independent
individuals) 48
D. Robots used by private individuals 48
III. International aspects 49
A. In general 49
B. Permanent establishment under the ...