El robot como contribuyente. Reflexión sobre la personalidad jurídica digital
The development of techniques, robotization, artificial intelligence and new business models derived from emerging technologies challenge classic tax concepts such as permanent establishment and tax residence, as well as the configuration of the tax systems around us. One of the most worrying as...
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| Format: | Article |
| Language: | Spanish |
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8360229 |
| Source: | Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 37, 2021, pags. 51-73 |
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