Taxation of data and artificial intelligence

Jeudi 12 septembre 2024
08:30 - 19:00
Université de Genève - Uni Mail
Organisé par Faculté de droit de l'Université de Genève
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La conférence se concentrera sur l'impact des nouveaux développements fondamentaux, tels que le big data et l'intelligence artificielle, sur les systèmes fiscaux. Elle explorera les nouvelles approches et taxes possibles, notamment les taxes sur les données, l'IA ou les taxes sur les robots, pour faire face à ces évolutions.

Programme

08h30-09h15 Registration
09h15-09h30 Opening Speech
Prof. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva
Session I/Taxation of Data
Moderator: Prof. Dr. iur. Alara Efsun YAZICIOGLU, Assistant Professor of Tax Law, Faculty of Law, Kadir Has University
09h30-10h00 Shortcomings of the Tax System in Taxing Data
​Prof. Dr. Reuven S. AVİ-YONAH, Irwin I. Cohn Professor of Law, Director of the International Tax LLM Program, University of Michigan
10h00-10h30 A Theory of Data Tax
​Prof. Dr. Omri MARİAN, Professor of Law, University of California Irvine, School of Law
Coffee Break
11h00-11h30 Data Dependence Tax
Dr. Yakov FEYGİN
11h30-12h15 Data Collection Tax
Prof. Dr. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva and Prof. Dr. iur. Alara Efsun YAZICIOGLU, Assistant Professor of Tax Law, Faculty of Law, Kadir Has University
Lunch Break
Session II/Taxation of Artificial Intelligence
Moderator: Prof. Dr. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva
14h00-14h15 The Design of a Tax on Artificial Intelligence
​Prof. Dr. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva
14h15-14h45 Normative Approaches to Taxing the Use of AI
​Prof. Dr. Christina DİMİTROPOULOU, Assistant Professor of International Tax Law, Department of Tax Law, Faculty of Law, Maastricht University
14h45-15h45 Taxing Autonomous or Sentient AI
​Dr. Lucas DE LİMA CARVALHO, Founder of the Latin American Tax Policy Forum (LATPF) and Columnist of Tax Notes International
Coffee Break
16h15-16h45 Problems with AI as a Tax Planner
​Bret N. BOGENSCHNEİDER, PhD, JD, LLM, Associate Professor of Accounting, Western Illinois University
16h45-17h00 Robo-Data Tax
​Prof. Dr. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva and Prof. Dr. iur. Alara Efsun YAZICIOGLU, Assistant Professor of Tax Law, Faculty of Law, Kadir Has University
17h00-17h30 Policy Options to Address the "Robot Threat"
​Prof. Orly MAZUR, Associate Professor of Law, Dedman School of Law, Southern Methodist University
Session III/Conclusions
18h00-18h30 Debate
18h30-19h00 Concluding Remarks

 

 

Domaine(s) d'activité

  • Droit fiscal et des contributions