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"Definition of AI and robots" [2019] ELECD 1232; in Oberson, Xavier (ed), "Taxing Robots" (Edward Elgar Publishing, 2019) 13

Book Title: Taxing Robots

Editor(s): Oberson, Xavier

Publisher: Edward Elgar Publishing

Section: Chapter 3

Section Title: Definition of AI and robots

Number of pages: 4

Abstract/Description:

Chapter 3 tries to identify the essential features of robots, in order to propose a practicable and appropriate definition for tax purposes. The author favors a broad definition of the concept, which is “form neutral” and focuses on “smart robots”, i.e. robots which implement AI and are capable of autonomous behavior.