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Edited Legal Collections Data |
Book Title: Taxing Robots
Editor(s): Oberson, Xavier
Publisher: Edward Elgar Publishing
Section: Chapter 4
Section Title: Robots as new legal persons
Number of pages: 8
Abstract/Description:
Chapter 4 analyzes whether robots, like corporations in the past, could eventually be recognized as a new form of a legal entity, as well as the potential consequences of such characterization for the taxation of robots. The features of this new type of legal entity should however correspond to the characteristics of robots and not necessarily be based on elements taken from humans or corporations.
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URL: http://www.austlii.edu.au/au/journals/ELECD/2019/1233.html