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"Robots as new legal persons" [2019] ELECD 1233; in Oberson, Xavier (ed), "Taxing Robots" (Edward Elgar Publishing, 2019) 17

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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