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"Robot taxes from an international perspective" [2019] ELECD 1239; in Oberson, Xavier (ed), "Taxing Robots" (Edward Elgar Publishing, 2019) 143

Book Title: Taxing Robots

Editor(s): Oberson, Xavier

Publisher: Edward Elgar Publishing

Section: Chapter 10

Section Title: Robot taxes from an international perspective

Number of pages: 17

Abstract/Description:

Chapter 10 examines how the rules of international tax law could apply to these new types of taxes on robots. It includes comments on how double taxation treaties might apply to both a tax on the use of robots or on robots as such.