Towards taxation of robots or their use?

January 30 2018

The development of artificial intelligence (AI) and, in particular, of robots is an issue of global significance. Xavier Oberson, professor at the University of Geneva and a specialist in this area examines the societal change towards the use of robots and how to tax them.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

Poland Portugal Philippines Qatar United States Oman Paraguay Peru Pakistan Panama Slovenia Armenia South Africa Singapore Antigua and Barbuda Slovak Republic Argentina Australia Romania Albania Russia Angola Serbia Algeria San Marino Saudi Arabia Andorra Monaco Mauritius Mexico Morocco Mongolia Montenegro Malta Malaysia Nigeria Netherlands Antilles New Zealand Feature Norway Myanmar Netherlands Mozambique Latvia Kuwait Laos Lithuania Luxembourg Lebanon Liechtenstein Kenya Kosovo Israel Italy Isle of Man Jersey Jordan Jamaica Japan Kazakhstan Global North Macedonia Gibraltar Greece Georgia Germany Guernsey Gulf Cooperation Council Greenland Guatemala Honduras Hong Kong SAR India Indonesia Hungary Iceland Ireland Iran Iraq Cuba Curaçao Chile Direct Tax Chad Costa Rica Croatia China Colombia Compliance Management France Denmark Ecuador Cyprus Czech Republic European Union Finland Egypt Estonia Tunisia Belize Tanzania Barbados Thailand Belgium Austria Spain Sri Lanka Azerbaijan South Korea Switzerland Bahrain Bangladesh Taiwan Sweden Bahamas Venezuela Canada Vietnam Cayman Islands Bolivia Uganda Bosnia and Herzegovina Turkey United Arab Emirates Bermuda Bulgaria Cambodia Uruguay United Kingdom Brazil Ukraine British Virgin Islands ITR Magazine February 2018 Africa Asia-Pacific Europe Latin America and Caribbean North America Central America Jurisdictions

more across site & shared bottom lb ros

More from across our site

Transfer Pricing

India sets APA resolution targets in 2025/26 action plan

The plan aims to improve the efficiency, transparency, and effectiveness of direct tax administration in India

Sam Sholli, May 08 2025

Direct Tax

Part of Eton College viewed from playing fields

This month in indirect tax: UK denies private school VAT breaches human rights law

Meanwhile, South Africa’s finance minister has accepted a court decision on suspending a VAT increase and US President Donald Trump mulls a 100% tariff on foreign films

Sam Sholli, May 07 2025

Direct Tax

Jaime Carey, president of the International Bar Association

IBA president: OECD’s two-pillar solution is ‘crucial’

Jaime Carey speaks about the benefits of his tax background, DEI values, the use of AI for a smarter legal practice, and other priorities that will define his presidency

Noemi Distefano, May 06 2025

Direct Tax

Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC

PwC to lay off ‘about 1,500 employees’ in US: report

Historically low levels of attrition over consecutive years made a ‘difficult decision’ necessary, PwC has reportedly said

Sam Sholli, May 06 2025

Direct Tax

kelly mgbor resized.jpg

WTS aims to capture PwC’s former francophone African footprint

WTS Global is also vetting new potential member firms in Algeria, Cote D’Ivoire and Benin, Kelly Mgbor tells ITR in an exclusive interview

Tom Baker, May 05 2025

Direct Tax

EU flag large

This week in tax: EU mulls pillar two revisions to placate US

The scope of qualifying pillar two tax credits could reportedly be broadened; in other news, hundreds of IRS appeals staff are to resign

Tom Baker, May 02 2025

Transfer Pricing

Europe map technology

Bilateral APAs have their moment

For many taxpayers, the prospect of long-term certainty that a bilateral APA offers can override concerns about time, cost and confidentiality

Ralph Cunningham, May 01 2025

Direct Tax

scott levine resized.jpg

Baker McKenzie picks up former US Treasury deputy Scott Levine

Levine, who served under the Joe Biden administration, led the US’s negotiations on the OECD’s two-pillar solution

Tom Baker, April 30 2025

Direct Tax

Legal Benchmarking unstacked@4x.png

Legal Benchmarking Group acquired by Triple Private Equity

The deal to acquire ITR's parent company is expected to complete by the end of May 2025

Tom Baker, April 29 2025

Direct Tax

Meat

Meat multinational JBS accused of dodging $442m in taxes

JBS, the biggest meat company in the world, allegedly used Luxembourgian ‘mailbox companies’ to avoid taxes between 2019 and 2022

Tom Baker, April 28 2025