Taxation elements in the taxation of robots

Abstract

In this paper, from an international perspective, the aim is to analyze the possible taxation of robots, understood as tangible elements, when they operate by means of physical elements, and intangible elements such as autonomous artificial intelligence. Elements on their possible taxation by means of permanent establishment, or by granting them an instrumental legal personality, will be analyzed. The possible calculation of the hypothetical taxable base or the concept of residence. And the nexus of taxation in the market jurisdiction either through significant digital presence in the case of disembodied robots, or by adapting the concept of fixed place of business in the case of corporeal robots.