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Tax and Robotics de Álvaro Falcón Pulido

Tax and Robotics: Nijhoff Law Specials, cartea 108

Autor Álvaro Falcón Pulido
en Limba Engleză Paperback – 29 noi 2023
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.
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Specificații

ISBN-13: 9789004538504
ISBN-10: 900453850X
Pagini: 180
Dimensiuni: 155 x 235 mm
Greutate: 0.23 kg
Editura: Brill
Colecția Brill | Nijhoff
Seria Nijhoff Law Specials

Notă biografică

Álvaro Falcón Pulido has a bachelor’s degree in Law from the Universidad Pontificia de Comillas (ICADE) (with honors, 2013) and a diploma in Business Studies (2013) as well as a master’s in Taxation and International Tax Law (prize for top-performing student in the class of 2014) from that University. He became a Doctor of Laws at the Universidad Complutense de Madrid (summa cum laude, 2022) with a dissertation titled “Fiscalidad y robótica,” which was published by Tirant lo Blanch and is the basis of this book. He has been a practicing lawyer since 2013 and has written mainly on the topic of taxation and robotics.

Cuprins

Foreword

Part 1
Robots and their Impact
1Concept and Types
A Legal Concept of a Robot
1What Is a Robot?
a Appearance of the “Robot” Concept

b Historical Evolution
iIndustry Definition of “Robot”

iiPublished Academic Definition of “Robot”


2The Need for a Legal Definition of Robot
a Absence of a Legal Definition of Robot

b Possibility of a Legal-Tax Definition of Robot

c Proposed Legal-Tax Definition of Robot


B Existing Robot Types
1Criteria for Possible Robot Classification

2Robotic Archetypes by Characteristics
a Drones

b Autonomous Vehicles

c Softbots and Artificial Intelligence

d Humanoid Robots: Androids and Cyborgs


3Robotic Archetypes by Use
a Industrial Machinery

b Healthcare Robots
iProsthetic and Rehabilitation Robots

iiService and Care Robots

iiiSurgical Robots


c Space and Military Robots


C Conclusions


2The Need for Public Intervention to Face the Challenges Posed by Robotics
A The Impact of Robotics
1Repercussions of Robotics for the Labor Market
a Percentage of Automation

b Speed and Intensity of Automation

c The Offshoring and Reshoring Phenomenon


2Repercussions of Robotics for the Economy
a Economic Inequality


B On the Need to Regulate Robots
1The Legal Framework of Robots
a Adapting the Legal System to New and Emerging Realities

b The Need for Legal Certainty


2Objectives of Robot Taxation
a Non-fiscal Purposes

b Revenue Needs
iUniversal Basic Income

iiHelping Companies and Workers Adapt to the New Labor Market



C General Principles of the Legal Regulation of Robots
1Principles of Robot Law

2Principles Inherent to Tax Law



Part 2
Personhood
3Personhood of Robots
A What Is Personhood?
1Concept of Personhood

2Historical Evolution
a Legal Personality in Rome
iPersons

iiFoundations and Associations

iiiSlaves


b Legal Personality of Companies

c Animals: From Chattels to Sentient Beings

d Robotic or Electronic Personhood
iComparison of Persons and Robots

iiTraditional Legal Personhood versus a New Brand of Personhood: the Possibility of Using Existing Types of Legal Entities, such as Companies or Foundations

iiiRobotic Personhood as an Evolution of Legal Personhood: the Possibility of Attributing General Legal Capacity to Robots, thereby Creating a New Type of Legal Person

ivRobots’ Capacity to Act and “Capacity of Representation”



B Do Robots Really Need Personhood?
1The Need to Give Robots Personhood

2Robots as Taxpayers
a Robots as Entities with Personhood
iLegal Capacity

iiCapacity to Act


b Robots as de facto Entities
iSpecial Tax Capacity: a Tax Levied on Robots or on Robot Owners? Critique of the Theory of Special Tax Capacity

iiOwners, Users, and Manufacturers as Taxpayers

iiiFinancial Capacity and Ability to Pay



C Conclusions


Part 3
Taxation and Robotics
4Current Tax Treatment of Robots
A Comparison of the Tax Situations of Robots and Workers
1Current Accounting Situation of Robots

2Corporate Expenses
a Robot Depreciation

b Salaries and Social Security Contributions


B Subject of Subsidies, Deductions, and Tax Incentives for Research, Development, and Innovation (r&d + i)
1Types
a Direct and Indirect Financing

b Direct and Indirect Tax Incentives

c Input and Output Incentives


2Tax Incentives in Spain’s Corporate Income Tax Law (lis)
a Reduction of Taxable Income Derived from Certain Intangible Assets

b Deduction for Research and Development and Technological Innovation Activities

c Free Depreciation under lis Article 12.3


3Tax Incentives for Research, Development, and Innovation (r&d + i) in Comparative Law
a France

b Austria

c Netherlands

d Portugal

e United Kingdom

f Italy

g Chile


4Coexistence of Tax Incentives and the Robot Tax

5Tax Incentives for Research, Development, and Innovation in Robotics as a Solution


5The Question of Taxing Power in Spanish Law
A The Division of Taxing Powers Set out in the Spanish Constitution

B The Need to Avoid the Proliferation of Regional Taxes in Robotics

C Possible Solutions
1Creating a Federal Tax

2Amending the Regional Financing Law (lofca)

3The Alternative of a Ceded Federal Tax

4The Alternative of an Ordinary Harmonization Law


D Conclusions


6Robot Tax
A The New Robot Tax
1Different Types of Taxes
a Direct and Indirect Taxes

b Subjective and Objective Taxes

c Personal and Real Taxes


2Structure of the Robot Tax
a Subjective Element

b Objective Element


3The Concept of Theoretical Imputed Income


B International Perspective
1Impact on dtt s

2Robots as Permanent Establishments
a Application of the Traditional Concept of Permanent Establishment

b The New Concept of Digital Permanent Establishment


C Other Ways of Taxing Robots: Taxes and Fees
1Creating New Taxes

2Adjusting Existing Taxes
a Personal, Corporate, and Non-Resident Income Tax

b vat

c Others
iSpecial Tax on Certain Modes of Transportation

iiSpecial Electricity Tax

iiiPublic Radio-Electric Spectrum Reservation Rate



D Social Security Contributions
1Concept and Nature of Contributions

2Adapting the Concept of Contributions to a Potential Social Security Tax on Robots


E Other Solutions
1Tobin Tax or Financial Transaction Tax

2Google Tax or Digital Services Tax

3Related Solutions that Affect Robots
a cctb and ccctb


F Conclusions


Conclusions


Bibliography

Index