Tax robots: help the economy adapt to the use of artificial intelligence

08.10.2020 • 15.00
edited by Clusis
Contenuto Streaming in francese

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The unprecedented development of artificial intelligence in all sectors of the economy is likely to cause major disruptions in the labor market and further stimulate inequalities in the sharing of wealth. In particular, many workplaces could be fundamentally transformed, or even disappear. The author suggests taxing robots as a possible response to this change and the significant losses in tax and social security revenues that could result. Based on the fundamental principles, both economic and legal, the book explores different taxation models that could be implemented, first of all, for the taxation of the use of robots, such as a tax on automation or on the "theoretical salary" and, ensuite, on the robots themselves. Various issues related to this question are thus analyzed., namely the definition of robots for tax purposes, the difficulty of attributing a contributory capacity to robots and the compatibility of such a regime with internal and international tax law.

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The Clusis, Swiss Association for Information Security, is dedicated to all aspects of cybersecurity. Nonprofit organization, it was founded in 1989. Originally, the founders of Clusis are aware that companies must be made aware of the risks to which they are now exposed. Information processing technologies are booming and businesses have jumped on the bandwagon, without always being able to protect their sensitive data. Actors in the economy also need a competent interlocutor to answer their questions, Clusis was born.

Become a recognized center of expertise in all areas of information systems security, the Clusis explores new information paths, takes risks and comes back to its members with new solutions. With this experience, Clusis allows its members - today professional cybersecurity players - to consolidate, refresh their knowledge through practical experience and stimulate debate with experienced interlocutors.

The risks and threats have evolved since the creation of the association and the businesses around the security of information systems have become more complex. Today, the Clusis is a real platform for exchanges between more than 400 experts : senior professors from the academic world, competent security professionals or SMEs involved in these issues. Thanks to a flagship annual event, the Strategic Day, targeted and cutting-edge conferences, formations, the Clusis shares its updated knowledge with interested companies and experts. The success of these exchanges testifies to the quality of the speakers and their mutual contributions.

Speakers:

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Xavier Oberson

Professor at the University of Geneva, lawyer, Doctor of Law, ITP/LL.M. (Harvard Law School)

Xavier Oberson est professeur de droit fiscal suisse et international à la Faculté de droit de l’Université de Genève. He also practices as a lawyer, au sein de l’Etude Oberson Abels SA à Genève.
He has published numerous books and articles in the field of Swiss and international tax law., in particular : Tax robots. Help the economy adapt to the use of artificial intelligence (Brussels, Larcier, 2020), International Exchange of Informations in Tax Matters. Towards Global Transparency, 2nd edition (London, Elgar Publishing, 2018).
Le Professeur Oberson participe étroitement à diverses associations, expert committees or foundations, active in the field of tax law.