Xavier Oberson's Books

Taxing Robots

By: Xavier Oberson

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Taxing Robots

By: Xavier Oberson

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Page Count

265

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Edward Elgar Publishing

Published Date

ISBN 10

1788976525

ISBN 13

9781788976527

Switzerland in International Tax Law

By: Xavier Oberson,Howard R. Hull

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Switzerland in International Tax Law

By: Xavier Oberson,Howard R. Hull

Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).

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457

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IBFD

Published Date

ISBN 10

9087220987

ISBN 13

9789087220983

Taxing Artificial Intelligence

By: Xavier Oberson

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Taxing Artificial Intelligence

By: Xavier Oberson

Taxing Artificial Intelligence will be essential reading for scholars, policy makers and students across law and economics. It will also be invaluable for law and tax professionals seeking to understand the latest developments in AI, automation, and the future of work.

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251

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Edward Elgar Publishing

Published Date

ISBN 10

1035307553

ISBN 13

9781035307555

International Exchange of Information in Tax Matters

Towards Global Transparency, Second Edition

By: Xavier Oberson

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International Exchange of Information in Tax Matters

Towards Global Transparency, Second Edition

By: Xavier Oberson

The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.

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335

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Edward Elgar Publishing

ISBN 10

1786434733

ISBN 13

9781786434739

Taxing Artificial Intelligence

By: Xavier Oberson

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Taxing Artificial Intelligence

By: Xavier Oberson

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251

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Edward Elgar Publishing

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ISBN 10

1035307553

ISBN 13

9781035307555

International Exchange of Information in Tax Matters

Towards Global Transparency

By: Xavier Oberson

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International Exchange of Information in Tax Matters

Towards Global Transparency

By: Xavier Oberson

Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book provides a comprehensive overview of the main developmen

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281

Publisher

Edward Elgar Publishing

Published Date

ISBN 10

1784714720

ISBN 13

9781784714727

Taxing Robots

Helping the Economy to Adapt to the Use of Artificial Intelligence

By: Xavier Oberson

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Taxing Robots

Helping the Economy to Adapt to the Use of Artificial Intelligence

By: Xavier Oberson

The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labour market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Xavier Oberson proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues. In accordance with guiding legal and economic principles, the book explores the various tax models that could be applied to both the use of robots, such as a usage or automation tax, and to robots directly. Numerous associated issues are discussed, such as the definition of robots for tax purposes, the difficulty of granting a tax capacity to robots, as well as the compatibility of robot taxes with international tax rules. The author concludes by putting forward a possible system for the taxation of robots, taking all of these issues into consideration. Being the first work of its kind to explore the potential for taxing robots in detail, this book will be a unique resource for researchers in the fields of law and economics who have an interest in the impact of artificial intelligence. Lawyers and tax professionals can also benefit from Oberson's insights on what future models of taxation may look like and what the legal consequences may be"-- Page four of cover.

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ISBN 10

1788976517

ISBN 13

9781788976510

International Exchange of Information in Tax Matters

Towards Global Transparency, Second Edition

By: Xavier Oberson

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International Exchange of Information in Tax Matters

Towards Global Transparency, Second Edition

By: Xavier Oberson

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Solve jigsaw puzzle

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Page Count

335

Publisher

Edward Elgar Publishing

ISBN 10

1786434733

ISBN 13

9781786434739

Taxing Robots

By: Xavier Oberson

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Taxing Robots

By: Xavier Oberson

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265

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Edward Elgar Publishing

Published Date

ISBN 10

1788976525

ISBN 13

9781788976527

Taxation of Big Data

By: Xavier Oberson,Alara Efsun Yazıcıoğlu

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Taxation of Big Data

By: Xavier Oberson,Alara Efsun Yazıcıoğlu

This book has the merit of being the first book analysing different aspects of data taxation from a wide perspective encompassing not only tax law but also other significant issues related to data, such as data protection and economic inefficiencies. The main aim is to provide data-specific solutions to data-driven problems. In the midst of a number of critical issues and a great deal of uncertainty currently reigning in the field, the authors attempt to put forward easy-to-implement and efficient proposals on the basis of an interdisciplinary analysis. The core idea of this book consists of segregating the utilisation of data into four different yet interdependent steps and constructing the tax law analysis on top of these four corner stones. Step one, occurring in the generation and collection phases of the data’s life cycle, comprises ‘the digital barter’ and other collection of data. Step two, taking place during the processing and analytics phases of the data’s life cycle, consists of microwork. Step three, situated in the storage, processing, analytics and use phases of the data’s life cycle, encompasses aggregation and internal use of data. Step four, materialising during the distribution and use phases of the data’s life cycle, covers sale of data, transfer of data and granting the right to use a database. The main issues occurring in each of the four steps are analysed separately, and yet interdependently, with an emphasis on international tax law. The book also comprises a VAT analysis; suggestion of a new type of tax, namely «data collection tax»; and a brief opinion on a potential future «robo-data tax». The subjects explored in this book are of interest for researchers, lawyers as well as tax administrations. Albeit being an academic publication, the developments made in this contribution are also relevant for the general public. After all, data, the youngest intangible, constitute the raw material of the fourth industrial revolution; and their use and taxation affect each and every citizen!

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Page Count

227

Publisher

Springer Nature

Published Date

ISBN 10

3031433726

ISBN 13

9783031433726

Switzerland in International Tax Law

By: Xavier Oberson,Howard R. Hull

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Switzerland in International Tax Law

By: Xavier Oberson,Howard R. Hull

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Solve jigsaw puzzle

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Page Count

457

Publisher

IBFD

Published Date

ISBN 10

9087220987

ISBN 13

9789087220983

Book's by Xavier Oberson

Taxing Robots

Taxing Robots

Switzerland in International Tax Law

Switzerland in International Tax Law

Taxing Artificial Intelligence

Taxing Artificial Intelligence

International Exchange of Information in Tax Matters

International Exchange of Information in Tax Matters

Taxing Artificial Intelligence

Taxing Artificial Intelligence

International Exchange of Information in Tax Matters

International Exchange of Information in Tax Matters

Taxing Robots

Taxing Robots

International Exchange of Information in Tax Matters

International Exchange of Information in Tax Matters

Taxing Robots

Taxing Robots

Taxation of Big Data

Taxation of Big Data

Switzerland in International Tax Law

Switzerland in International Tax Law

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