Tax and robotics:
"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 t...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Leiden ; Boston
Brill/Nijhoff
[2023]
|
| Schriftenreihe: | Nijhoff law specials
Volume 108 |
| Schlagworte: | |
| Zusammenfassung: | "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"-- |
| Beschreibung: | Based on the PhD dissertation (Department of Commercial, Financial, and Tax Law at the Law School of the Complutense University of Madrid) |
| Beschreibung: | XV, 175 Seiten |
| ISBN: | 9789004538504 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Falcón Pulido, Álvaro |
| author2 | Jerry, Deirdre B. |
| author2_role | trl |
| author2_variant | d b j db dbj |
| author_GND | (DE-588)1311865896 (DE-588)125094435X |
| author_facet | Falcón Pulido, Álvaro Jerry, Deirdre B. |
| author_role | aut |
| author_sort | Falcón Pulido, Álvaro |
| author_variant | p á f pá páf |
| building | Verbundindex |
| bvnumber | BV049334828 |
| classification_rvk | PZ 3600 PP 8080 |
| ctrlnum | (OCoLC)1391324366 (DE-599)KXP1851744681 |
| dewey-full | 343.05/585629892 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.05/585629892 |
| dewey-search | 343.05/585629892 |
| dewey-sort | 3343.05 9585629892 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| discipline_str_mv | Rechtswissenschaft |
| format | Book |
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| id | DE-604.BV049334828 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T22:45:58Z |
| indexdate | 2024-07-10T10:01:50Z |
| institution | BVB |
| isbn | 9789004538504 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034595515 |
| oclc_num | 1391324366 |
| open_access_boolean | |
| owner | DE-M124 DE-M382 DE-19 DE-BY-UBM |
| owner_facet | DE-M124 DE-M382 DE-19 DE-BY-UBM |
| physical | XV, 175 Seiten |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | Brill/Nijhoff |
| record_format | marc |
| series | Nijhoff law specials |
| series2 | Nijhoff law specials |
| spelling | Falcón Pulido, Álvaro Verfasser (DE-588)1311865896 aut Fiscalidad y robótica Tax and robotics by Álvaro Falcón Pulido ; translated from Spanish by Deirdre B. Jerry Leiden ; Boston Brill/Nijhoff [2023] XV, 175 Seiten txt rdacontent n rdamedia nc rdacarrier Nijhoff law specials Volume 108 Based on the PhD dissertation (Department of Commercial, Financial, and Tax Law at the Law School of the Complutense University of Madrid) "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"-- Arbeitnehmer (DE-588)4002623-1 gnd rswk-swf Umsatzsteuerrecht (DE-588)4114557-4 gnd rswk-swf Ersatz (DE-588)4138740-5 gnd rswk-swf Künstliche Intelligenz (DE-588)4033447-8 gnd rswk-swf Digitalisierung (DE-588)4123065-6 gnd rswk-swf Autonomer Roboter (DE-588)4304075-5 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Einkommensteuerrecht (DE-588)4070699-0 gnd rswk-swf Robots / Taxation / Law and legislation Robots / Taxation / Law and legislation / Spain Artificial intelligence / Taxation / Law and legislation Artificial intelligence / Taxation / Law and legislation / Spain Taxing power / Spain Taxation / Law and legislation / Spain Künstliche Intelligenz (DE-588)4033447-8 s Autonomer Roboter (DE-588)4304075-5 s Digitalisierung (DE-588)4123065-6 s Arbeitnehmer (DE-588)4002623-1 s Ersatz (DE-588)4138740-5 s Umsatzsteuerrecht (DE-588)4114557-4 s Einkommensteuerrecht (DE-588)4070699-0 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Jerry, Deirdre B. (DE-588)125094435X trl Erscheint auch als Online-Ausgabe, e-book 978-90-04-53851-1 Nijhoff law specials Volume 108 (DE-604)BV000018470 108 |
| spellingShingle | Falcón Pulido, Álvaro Tax and robotics Nijhoff law specials Arbeitnehmer (DE-588)4002623-1 gnd Umsatzsteuerrecht (DE-588)4114557-4 gnd Ersatz (DE-588)4138740-5 gnd Künstliche Intelligenz (DE-588)4033447-8 gnd Digitalisierung (DE-588)4123065-6 gnd Autonomer Roboter (DE-588)4304075-5 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Einkommensteuerrecht (DE-588)4070699-0 gnd |
| subject_GND | (DE-588)4002623-1 (DE-588)4114557-4 (DE-588)4138740-5 (DE-588)4033447-8 (DE-588)4123065-6 (DE-588)4304075-5 (DE-588)4027451-2 (DE-588)4070699-0 |
| title | Tax and robotics |
| title_alt | Fiscalidad y robótica |
| title_auth | Tax and robotics |
| title_exact_search | Tax and robotics |
| title_exact_search_txtP | Tax and robotics |
| title_full | Tax and robotics by Álvaro Falcón Pulido ; translated from Spanish by Deirdre B. Jerry |
| title_fullStr | Tax and robotics by Álvaro Falcón Pulido ; translated from Spanish by Deirdre B. Jerry |
| title_full_unstemmed | Tax and robotics by Álvaro Falcón Pulido ; translated from Spanish by Deirdre B. Jerry |
| title_short | Tax and robotics |
| title_sort | tax and robotics |
| topic | Arbeitnehmer (DE-588)4002623-1 gnd Umsatzsteuerrecht (DE-588)4114557-4 gnd Ersatz (DE-588)4138740-5 gnd Künstliche Intelligenz (DE-588)4033447-8 gnd Digitalisierung (DE-588)4123065-6 gnd Autonomer Roboter (DE-588)4304075-5 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Einkommensteuerrecht (DE-588)4070699-0 gnd |
| topic_facet | Arbeitnehmer Umsatzsteuerrecht Ersatz Künstliche Intelligenz Digitalisierung Autonomer Roboter Internationales Steuerrecht Einkommensteuerrecht |
| volume_link | (DE-604)BV000018470 |
| work_keys_str_mv | AT falconpulidoalvaro fiscalidadyrobotica AT jerrydeirdreb fiscalidadyrobotica AT falconpulidoalvaro taxandrobotics AT jerrydeirdreb taxandrobotics |