Author:
Publisher: Siglo del Hombre Editores
ISBN:
Category :
Languages : en
Pages : 223

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Author: María Amparo Grau Ruiz
Publisher: Springer Nature
ISBN: 3031043057
Category : Technology & Engineering
Languages : en
Pages : 258

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Book Description
This book reports on cutting-edge legal, ethical, social and economic issues relating to robotics and automation, human-machine interaction and artificial intelligence, in different application areas. It discusses important problems such as robotic taxation, social inequality, protection of neuro-human and children rights, among others. It describes current advances and challenges in robotic regulation and governance, as well as findings relating to sustainability of robotic industries, thus filling an important gap in the robotic and AI literature. Chapters consists of revised and extended contributions to the workshop session “Debate on legal, ethical & socio-economic aspects of interactive robotics” of INBOTS 2021, held virtually on May 18-20, 2021.

Author: Álvaro Falcón Pulido
Publisher: BRILL
ISBN: 9004538518
Category : Law
Languages : en
Pages : 193

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Book Description
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.

Author: Virgilio Zapatero Gómez
Publisher: Springer Nature
ISBN: 303023388X
Category : Law
Languages : en
Pages : 235

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Book Description
Any contemporary state presents itself as committed to the “rule of law”, and this notion is perhaps the most powerful political ideal within the current global discourse on legal and political institutions. Despite being a contested concept, the rule of law is generally recognised as meaning that government is bound in all its actions by fixed and public rules, and that these rules respect certain formal requirements and are enforced by an independent judiciary. This book focuses on formal legality and the question of how to achieve good laws—a topic that was famously addressed by the 18th century enlightened thinkers, but also by prominent legal scholars of our time. Historically, the canon of “good legislation” demanded generality, publicity and accessibility, and comprehensibility of laws; non-retroactivity; consistency; the possibility of complying with legal obligations and prohibitions; stability; and congruency between enacted laws and their application. All these are valuable ideals that should not be abandoned in today’s legal systems, particularly in view of the silent revolution that is transforming our legality-based “states of law” into jurisdictional states. Such ideals are still worth pursuing for those who believe in representative democracy, in the rule of law and in the dignity of legislation. The idea for the book stemmed from the author’s parliamentary and governmental experience; he was responsible for the Government of Spain’s legislative co-ordination from 1982 to 1993, which were years of intensive legislative production. The more than five hundred laws (and thousands of decrees) elaborated in this period profoundly changed all sectors of the legal order inherited from Franco’s dictatorship, and laid the foundations of a new social and democratic system. For an academic, this was an exciting experience, which offered a unique opportunity to put the theory of legislation to the test. Reflecting and elaborating on this experience, the book not only increases scholarly awareness of how laws are made, but above all, improves the quality of legislation and as a result the rule of law.

Author: Maria Júlia Ildefonso Mendonça
Publisher: Kluwer Law International B.V.
ISBN: 9403503084
Category : Law
Languages : en
Pages : 381

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Book Description
The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book – the first in-depth treatment of this perspective – enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces. Every aspect of the matter is rigorously examined, including the following: important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852; legal means and methods designed to eliminate international juridical double taxation and the policies underlying them; freedoms of movement as prohibitions that limit the exercise of Member States’ taxing powers; consideration of expenses related to economic activity and personal and family circumstances; and in-depth discussion of taxation of income derived from source versus residence Member State. Throughout the book, the author refers to the case law of the CJEU on both international juridical double taxation and taxpayers’ ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation. The author’s remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and critical review of their content, culminates with a viable reformulation of the serious and growing problem of international juridical double taxation. The book will be welcomed by taxation professionals in practice, policymakers, and academia.

Author: Andrea Amatucci
Publisher: Kluwer Law International B.V.
ISBN: 9041142258
Category : Law
Languages : en
Pages : 811

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Book Description
With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence.

Author: Lawrence A. Kreiser
Publisher: Edward Elgar Publishing
ISBN: 1781952183
Category : Science
Languages : en
Pages : 305

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Book Description
Green Taxation and Environmental Sustainability explores the critical issue of how taxes can be applied across relevant environmental issues _ including transport, nuclear power, and water and waste management _ to achieve sustainability. Containing topical chapters written by environmental experts, the book covers a number of key issues, including interaction of biofuels and EU state aid rules; territorial differences for transport fuel demand; electric vehicles, taxation and electricity transmission; public policy issues on the disposal of high-level radioactive waste in Japan; landfill and waste incineration taxes; and many other topics. This insightful study will appeal to policy makers in government, as well as to students and academics in environmental law, environmental economics and environmental sustainability.

Author: Karen B. Brown
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382

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Book Description
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

Author: José L. Pons
Publisher: Springer
ISBN: 3030240746
Category : Technology & Engineering
Languages : en
Pages : 204

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Book Description
The book reports on advanced topics in interactive robotics research and practice; in particular, it addresses non-technical obstacles to the broadest uptake of these technologies. It focuses on new technologies that can physically and cognitively interact with humans, including neural interfaces, soft wearable robots, and sensor and actuator technologies; further, it discusses important regulatory challenges, including but not limited to business models, standardization, education and ethical–legal–socioeconomic issues. Gathering the outcomes of the 1st INBOTS Conference (INBOTS2018), held on October 16–20, 2018 in Pisa, Italy, the book addresses the needs of a broad audience of academics and professionals working in government and industry, as well as end users. In addition to providing readers with detailed information and a source of inspiration for new projects and collaborations, it discusses representative case studies highlighting practical challenges in the implementation of interactive robots in a number of fields, as well as solutions to improve communication between different stakeholders. By merging engineering, medical, ethical and political perspectives, the book offers a multidisciplinary, timely snapshot of interactive robotics.

Author: Harvard Law School. Library
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 784

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