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"Index" [2019] ELECD 1243; in Oberson, Xavier (ed), "Taxing Robots" (Edward Elgar Publishing, 2019) 185

Book Title: Taxing Robots

Editor(s): Oberson, Xavier

Publisher: Edward Elgar Publishing

Section Title: Index

Number of pages: 4

Extract:

Index
ability to pay 24, 35­40 corporations 17­21
horizontal ability to pay 35
objective ability to pay 37, 40 deep learning 6, 21, 130
of corporations 36­7, 40 destination principle 89, 94, 104, 129,
of individuals 35­6 172
of robots 38­40, 131­3 digital economy 61­86, 129, 141­2,
subjective ability to pay 37 156, 158
vertical ability to pay 35 digital permanent establishment 61,
algorithm 16, 18, 27, 66, 80­82 65, 76, 81
allocation of profits 63, 148, 154 digital presence 71, 76­8, 81
between head office and permanent digital services tax 68, 83, 85
establishment 77 digital taxes 68, 83, 141
amortization 15, 45, 47, 116, 124­5 equalization taxes 72, 85
anthropomorphism 130, 167 turnover taxes 72
artificial intelligence 1, 8, 13, 27, 45 withholding taxes 72, 79, 82
broad artificial intelligence 13 disruption 7, 8, 10, 11, 160
narrow artificial intelligence 13 diverted profits tax 73
attribution of income 154 double economic taxation 27, 28, 37,
attribution of profits 76­8, 77, 82, 115, 133
133, 154 double taxation 27, 158
automation 12, 16, 25, 59, 77, 104­5, double taxation treaties 144­55
120­23 characterization of income 145,
automation taxes 120­24, 147 153, 156
autonomous cars 44, 124, 130 income from dependent activity
autonomy 14­16, 21, 53 148, 154
Asimov 5 permanent establishment 76­8, 155
royalty 154
B2B 79, 89, 94, 96, 108 rules of allocation of profits 77,
B2C 79, 89, 94, ...