Bibliography I. BOOKS - Elgaronline
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Bibliography
I. BOOKS
Asimov Isaac, I, Robot, New York 1950.
Asimov Isaac, Robots and Empire, New York 1985.
Ault Hugh J./Arnold Brian J., Comparative Income Taxation, A Struc-
tural Analysis, 3rd ed., Wolters Kluwer, The Netherlands 2010.
Bensamoun Alexandra (ed.), Les robots. Objets scientifiques, Objets de
droits, Collection des Presses Universitaires de Sceaux, 2016.
Bensoussan Alain/Bensoussan Jérémy, Droit des robots, Larcier, Brux-
elles 2015.
Beretta Giorgio, VAT on Financial and Insurance Services at the Dawn of
the Fourth Industrial Revolution, International VAT Monitor 2018, vol.
29, No 4.
Brynjolfsson Erik/McAfee Andrew, Race Against the Machine: How the
Digital Revolution is Accelerating Innovation, Driving Productivity,
and Irreversibly Transforming Employment and the Economy, New
York 2011.
Brynjolfsson Erik/McAfee Andrew, The Second Machine Age, W.W
Norton, New York 2014.
Danon Robert/Gutmann Daniel/Oberson Xavier/Pistone Pasquale (eds),
Modèle de Convention OCDE concernant le revenu et la fortune,
Commentaire, Helbing & Lichtenhahn/Editions Francis Lefebvre,
Lausanne/Paris/Geneva/Vienna 2014.
Dubut Thomas, in: Danon/Gutmann/Oberson/Pistone (eds), Modèle de
Convention fiscal, OCDE concernant le revenu et la fortune, 2014,
p. 85 ff.
Ford Martin, Rise of the Robots, New York 2015.
Friedman Milton, Capitalism and Freedom, University of Chicago Press,
1962.
Groffe Julie, Robot et droit d’auteur, in: Les robots, objets scientifiques,
objets de droits, Mare & Martin, 2016
Gunkel David J., The Machine Question, MIT Press, 2012.
Harari Yuval Noah, 21 Lessons for the 21st Century, London 2018.
Hayek Friedrich, Law, Legislation and Liberty, vol. I, 1973, vol., II,
1976, vol. III, 1979, reprinted in one volume by Routledge, London
1982.
176
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Bibliography 177
Ismer Roland/Blank Alexander, in: Reimer/Rust, Klaus Vogel on Double
Taxation Conventions, 4th ed, 2015.
Kerschner Ina/Somare Maryte (eds), Taxation in a Global Digital
Economy, Linde Verlag, Vienna 2017.
Kofler G./Poiares Maduro M./Pistone P. (eds), Human Rights and Tax-
ation in Europe and the World, IBFD, Amsterdam 2011.
Lamensch Marie, European Value Added Tax in the Digital Era, IBFD
Doctoral Series, Amsterdam 2015.
Lang Joachim/English Joachim, A European Legal Tax Order Based on
Ability to Pay, in: Amatucci Andrea (ed.), International Tax Law,
Kluwer Law International, 2006.
Lang Michael/Pistone Pasquale/Schuch J./Staringer C. (eds), Introduction
to European Tax Law on Direct Taxation, 3rd ed., Vienna 2013.
Meisel William, The Software Society, United States 2014.
Michielse Geerten M.M./Thuronyi Victor (eds), Tax Design Issues
Worldwide, Wolters Kluwer, The Netherlands 2015.
More Thomas, Utopia, 1516 (original version), Penguin Books, London
2012.
Musgrave Richard A./Musgrave Peggy B., Public Finance in Theory and
Practice, 5th ed., McGraw-Hill, The United States 1989.
Oberson Xavier, Droit fiscal Suisse, 4th ed., Helbing & Lichtenhan,
Basel 2012.
Oberson Xavier, Précis de droit fiscal international, 4th ed., Stämpfli,
Bern 2014.
Paine Thomas, Agrarian Justice opposed to Agrarian Law, and to
Agrarian Monopoly, London 1797.
Reimer E./Rust A., Klaus Vogel on Double Taxation Conventions, 4th
ed., Wolters Kluwer, The Netherlands 2015.
Ricardo David, On the Principles of Political Economy and Taxation,
London, 1st ed., 1817; 3rd ed., 1821.
Schumpeter Joseph, Capitalism, Socialism and Democracy, 1942.
Schwab Klaus, The Fourth Industrial Revolution, World Economic
Forum, Crown, New York 2016.
Searle John, Minds, Brains and Science, Harvard University Press, 1984.
Simons Henry C., Personal Income Taxation, Chicago & London 1938.
Susskind Richard/Susskind Daniel, The Future of the Professions, Oxford
University Press, 2015.
Tegmark Max, Life 3.0, Being Human in the Age of Artificial Intelli-
gence, New York 2017.
Terra Ben J.M./Wattel Peter J., European Tax Law, 6th ed., Wolters
Kluwer 2012.
Tipke Klaus, Die Steuerrechtsordung, vol. I, 2nd ed. 2000, vol. II, 2nd
ed. 2003, vol. III, 2nd ed. 2012, Cologne 2000–2012.
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178 Taxing robots
Turing Alan M., Computing Machinery and Intelligence, 49 Minds, 1950,
p. 443 ff.
Vogel K., Klaus Vogel on Double Taxation Conventions, 3rd ed., Kluwer,
1997.
Vogel K./Lehner M., Doppelbesteuerungs-abkommen Kommentar, 5th
ed., Verlag Beck, Munich 2008.
II. ARTICLES
Abbott Ryan/Bogenschneider Bret, Should Robots Pay Taxes? Tax Policy
in the Age of Automation, 12 Harvard Law & Policy Review 2018,
p. 1.
Ahmed Sami, Cryptocurrency & Robots: How To Tax and Pay Tax on
Them, SC Law Review 2018, p. 1.
Amman-Aicher Caroline U., The Anti-Fragmentation Rule as an Instru-
ment to Tackle BEPS Problems in the Digital Economy, in: Kerschner
I./Somare M. (eds), Taxation in a Global Digital Economy, Linde
Verlag, Vienna 2017, p. 187.
Avi-Yonah Reuven, Globalization, Tax Competition, and the Fiscal Crisis
of the Welfare State, 113 Harvard Law Review 2000, p. 1575.
Avi-Yonah Reuven, The International Implications of Wayfair, Tax Notes
International 9 July 2018, p. 161.
Avi-Yonah Reuven, The Structure of International Taxation: A Proposal
for Simplification, 74 Texas Law Review 1996, p. 1303.
Avi-Yonah Reuven S./Halabi Oz, A Model Treaty for the Age of BEPS,
University of Michigan Law School, Law and Economics Working
Papers, 2014, p. 1 ff, 15.
Balkin Jack, 2016 Sidley Austin Distinguished Lecture on Big Data Law
and Policy; The three Laws of Robotics in the Age of Big Data, 78
Ohio State Law Journal 2017, p. 1217.
Batti Gabriel Bez, Cloud Computing Services and VAT, in: Kerschner
I./Somare M. (eds), Taxation in a Global Digital Economy, Linde
Verlag, Vienna 2017, p. 351.
Bayern Sh., The Implications of Modern Business-Entity Law for the
Regulation of Autonomous Systems, 19 Stan. Tech. Rev. 93, 2015,
p. 93.
Beck Suzanne, Der Rechtliche Status autonomer Maschinen, AJP/PJA
(Pratique Juridique Actuelle), 2017, p. 183.
Bekey Georges A., Autonomous Robots. From Biological Inspiration to
Implementation and Control, the MIT Press, Cambridge, Massachusetts
2005.
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Bibliography 179
Beretta Giorgio, VAT on Financial and Insurance Services at the Dawn of
the Fourth Industrial Revolution, International VAT Monitor 2018 (vol.
29) No 4.
Blanchard Kimberly, The Tax Significance of Legal Personality: A U.S.
View, Colloquium on Tax Policy, 3 February 2015, p. 6.
Brauner Yariv/Pistone Pasquale, Some Comments on the Attribution of
Profits to the Digital Permanent Establishment, Bulletin for Inter-
national Taxation, 26 March 2018.
Brauner Yariv/Baez Andres, Withholding Taxes in the Service of BEPS
Action 1: Address the Tax Challenge of the Digital Economy, IBFD, 2
February 2015.
Burri Thomas, The Politics of Robot Autonomy, European Journal of
Risk Regulation 2016, p. 341.
Calo Ryan, Robotics and the Lessons of Cyberlaw, 103 Calif. L. Rev.
513, 2015, p. 529.
Calo Ryan, Robots as Legal Metaphors, 30 Harvard Journal of Law &
Technology 2016, p. 209.
Candaux Nicolas/Cywie Arnaud/Morel Frédéric, Traitement TVA des
prestations de services par Internet, L’Expert Comptable Suisse, 2014,
p. 698
Cannas Francesco, The VAT treatment of cloud computing: legal issues
and practical difficulties, World Journal of VAT/GST, 2016, p. 92.
Cataldi Matteo, The Attribution of Income to a Digital Permanent
Establishment, in: Kerschner I./Somare M. (eds), Taxation in a Global
Digital Economy, Linde Verlag, Vienna 2017, p. 143.
Da Luz De Souza Jacqueline, Tax Treaty Policy in Addressing Chal-
lenges Posed by the Digital Economy, in: Kerschner I./Somare M.
(eds), Taxation in a Global Digital Economy, Linde Verlag, Vienna
2017, p. 393.
Danon Robert, Can Tax Treaty Policy Save Us? The Case of the Digital
Economy, in: Arnold Brian (ed.), Tax Treaties after the BEPS Project.
A Tribute to Jacques Sasseville, Canadian Tax Foundation, Toronto,
2018, p. 75.
Dhuldhoya Vishesh, The Future of the Permanent Establishment Concept,
72 Bulletin for International Taxation 2018, No. 4a (special issue).
Elkins David, Horizontal Equity as a Principle of Tax Theory, 24 Yale
Law & Policy Review 2006, p. 43.
Endo Tsutomu, Modification of a Taxable Nexus to Address the Tax
Challenges of the Digital Economy, in: Kerschner I./Somare M. (eds),
Taxation in a Global Digital Economy, Linde Verlag, Vienna 2017,
p. 105.
Fanti Sébastien, Switzerland Chapter, in: Bensoussan et al. (eds), Com-
parative Handbook: Robotics Technologies Law, Larcier 2016, p. 297.
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180 Taxing robots
Finley Ryan, Wayfair Decision Echoes Case for Digital PE standard, Tax
Notes International, 2 July 2018, p. 14.
Flückiger Yves/Suarez Javier, Propositions de réforme du financement de
la sécurité sociale en Suisse, in: La sécurité sociale en Europe à l’aube
du XXIe siècle: Greber P-Y. (ed.), Basle, Helbing & Lichtenhahn 1996.
Frey Carl Benedict/Osborne Michael A., The future of Employment;
How Susceptible are Jobs to Computerization, 114 Tech. Forecasting &
Social Changes 2017, p. 254.
Hoke William, Taxing Automations, Tax Notes International, 2 October
2017, p. 11.
Hongler Peter/Pistone Pasquale, IBFD Blueprints for a New PE Nexus to
Tax Business Income in the Era of Digital Economy – Working Paper,
20 January 2015.
Hufbauer Gary Clyde/Lu Zhiyao (Lucy), The European Union’s Pro-
posed Digital Services Tax: A De Facto Tariff, Policy Brief 18-15,
Peterson Institute for International Economics, June 2018.
Ismer Roland/Jescheck Christoph, The Substantive Scope of Tax Treaties
in a Post-BEPS World: Article 2 OECD MC (Taxes Covered and the
Rise of New Taxes), Intertax, 2017, p. 382.
Jain Arpith Prakash, Challenges Posed by Permanent Establishment-
Exemptions in the Context of the Digital Economy, in: Kerschner
I./Somare M. (eds), Taxation in a Global Digital Economy, Linde
Verlag, Vienna 2017, p. 161.
Kofler Georg/Mayr Gunter/Schlager Christoph, Taxation of the Digital
Economy; “Quick Fixes” or Long-Term solutions? European Taxation
2017, p. 523.
Kornprobst Emmanuel, La notion de services fournis par voie électron-
ique en matière de TVA, Droit fiscal, 21 avril 2016, p. 288.
Kothari Vipul Mangesh, The Treatment of Bitcoin Transactions for
Indirect Tax Purposes, in: Kerschner I./Somare M. (eds), Taxation in a
Global Digital Economy, Linde Verlag, Vienna 2017, p. 373.
Lafrance Adrienne, What is a Robot? The Atlantic Daily, 22 March 2016.
Lamensch Marie, Adoption of the E-Commerce VAT Package: The Road
Ahead Is Still a Rocky One, EC Tax Review 2018, p. 186 ff.
Mazur Orly, Taxing the robots, 46 Pepperdine Law Review 2018, p. 1.
Meller Emily/Salom Jessica, Le salaire excessif en droit fiscal suisse, 67
RDAF 2011, p. 105.
Million David, Theories of the corporation, Duke Law Journal 1990,
p. 201 ff
Müller Melinda F., Roboter und Recht, Pratique Juridique Actuelle (PJA)
2014, p. 597.
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Bibliography 181
Nevejans Nathalie, Les robots: tentative de définition, in: Bensamoun
Alexandra (ed.), Les robots. Objets scientifiques, Objets de droits,
Collection des Presses Universitaires de Sceaux, 2016, p. 81.
Nolan Alistair, The next production revolution: Key issues and policy
proposals, in: OECD, The Next Production Revolution, 2018, p. 25.
Oberson Xavier, How Taxing Robots could help bridge future revenue
gap, OECD Yearbook 2017.
Oberson Xavier, Taxing Robots? From the emergence of an Electronic
Ability to Pay to a Tax on Robots or the Use of Robots, 9 World Tax
Journal 2017, p. 247.
Oberson Xavier, Taxer les robots?, Pratique Juridique Actuelle (PJA/AJP)
2017, p. 232.
Ohm Lenka, Issues Regarding the Characterization of Income derived by
Digital Enterprises, in: Kerschner I./Somare M. (eds), Taxation in a
Global Digital Economy, Linde Verlag, Vienna 2017, p. 211.
Pathiyil Rathish, E-Books and VAT, in: Kerschner I./Somare M. (eds)
Taxation in a Global Digital Economy, Linde Verlag, Vienna 2017,
p. 329.
Petruzzi Raffaele/Buriak Svitlana, Addressing the Tax Challenges of the
Digitalization of the Economy – A Possible Answer in the Proper
Application of the Transfer Pricing Rules?, 72 Bulletin for Inter-
national Taxation 2018, No. 4a (special issue).
Rosenblatt Gideon, The Robot Tax Fallacy; Anthropomorphizing Auto-
mation, Automation, 5 June 2017.
Rosenbloom David H., International aspects of US Tax Reform – Is this
really where we want to go? International Tax Report, 2 January 2018.
Sakuth Konstantin, The Concept of Corporate Tax Residence in Light of
the Digital Economy, in: Kerschner I./Somare M. (eds), Taxation in a
Global Digital Economy, Linde Verlag, Vienna 2107, p. 83.
Sapirie Marie, Permanent Establishment and the Digital Economy, 72
Bulletin for International Taxation 2018, No. 4a (special issue).
Sheppard Lee A., Digital Permanent Establishment and Digital Equaliza-
tion Taxes, 72 Bulletin for International Taxation 2018, No 4a (special
issue).
Shiller Robert J., Robotization Without Taxation? Project Syndicate, 22
March 2017, p. 1.
Solum Lawrence B., Legal Personhood for Artificial Intelligences 70
North Carolina Law Review 1992, p. 1231.
Tavani Herman T., Can Social Robots Qualify for Moral Consideration?
Reframing the Question about Robot Rights, Information 2018, MDPI,
29 March 2018, Information 9, 73.
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Tavares Romero/Owens Jeffrey, Human Capital in Value Creation and
Post-BEPS Tax Policy; An Outlook, Bulletin for International Taxation,
2015, p. 590.
Thliveros P., EU OSS & MOSS: A Solution to the Challenges of the
Digital Economy? in: Kerschner I./Somare M. (eds), Taxation in a
Global Digital Economy, Linde Verlag, Vienna 2017, p. 393.
Turing Alan M., Computing Machinery and Intelligence, 59 Mind, New
Series, 1950, p. 433.
Türker Hazal Isinsu, The Concept of a Server in the Digital Economy, in:
Kerschner I./Somare M. (eds), Taxation in a Global Digital Economy,
Linde Verlag, Vienna 2017, p. 123.
Uslu Yasin, An Analysis of “Google Taxes” in the Context of Action 7 of
the OECD/G20 Base Erosion and Profit Shifting Initiative, 72 Bulletin
for International Taxation, 2018, No. 4a.
Van Norden Gert-Jan, The Allocation of Taxing Rights to Fixed Estab-
lishments in European VAT Legislation, in: VAT in an EU and
International Perspective, Essays in honor of Han Kogels, IBFD, The
Netherlands 2011, p. 36.
Wildhaber Isabelle, Robotik am Arbeitsplatz: Robot-Kollegen und Robot-
Bosse, AJP/PJA (Pratique Juridique Actuelle), 2017, p. 213.
White Josh, The case against the robot tax, International Tax Review, 20
April 2018, p. 1.
Wittman Johanna M., “Patent Boxes” and Their Compatibility with
European Union State Aid Rules, in: Kerschner I./Somare M. (eds),
Taxation in a Global Digital Economy, Linde Verlag, Vienna 2017,
p. 423.
Zichittella Carlo, International Initiative in Addressing Challenges Posed
by the Digital Economy, in: Kerschner I./Somare M. (eds), Taxation in
a Global Digital Economy, Linde Verlag, Vienna 2017, p. 393.
III. REPORTS, OFFICIAL DOCUMENTS ETC.
Adler Tibère/Salvi Marco, Quand les robots arrivent, Avenir Suisse,
October 2017.
EU Parliament, Commission on Legal Affairs, Draft Report with Recom-
mendations to the Commission on Civil Law rules on Robotics, No
2015/2193(INL), 27 May 2016.
EU Parliament, Report with Recommendations to the Commission on
Civil Law rules on Robotics, No 2015/2193(INL), 27 January 2017.
OECD, Basic income as a policy option: Can it add up? Policy brief on
the future of work, May 2017.
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Economy, Action 1 – 2015, Final Report.
OECD/G20 BEPS Project, Countering Harmful Tax Practices More
Effectively, Taking into Account Transparency and Substance, Action 5
– 2015, Final Report.
OECD/G20 BEPS Project, Tax Challenges Arising from Digitalization –
Interim Report, 2018.
OECD/G20, Developing a Multilateral Instrument to Modify Bilateral
Tax Treaties, Action 15 – 2015, Final Report.
OECD, Model Tax Convention on Income and on Capital, 2017.
OECD/G20, Neutralizing the Effects of Hybrid Mismatch Arrangements,
Action 2 – 2015, Final Report.
OECD/G20, Preventing the Artificial Avoidance of Permanent Establish-
ment Status, Action 7 – 2015, Final Report.
OECD/G20, Preventing the Granting of Treaty Benefits in Inappropriate
Circumstances, Action 6 – 2015, Final Report.
OECD, Taxation and Employment, Tax Policy Studies No 21, 2011.
OECD, The Next Production Revolution, Implications for Governments
and business, 2018.
OECD, Treaty characterization issues arising from e-commerce, July
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UN, Model Double Taxation Convention between Developed and Devel-
oping Countries, 2011.
WEF, The Future of Jobs: Employment, Skills and Workforce Strategy
for the Fourth Industrial Revolution – Geneva, January 2016.
WEF, The Future of Jobs Report, Centre for the New Economy and
Society, Geneva, 2018.
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