000			01728nab a2200229 c 4500
999			_c140786 _d140786
003			ES-MaIEF
005			20230613172155.0
007			ta
008			190620s2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aCarvalho, Lucas de Lima _932940
245		0	_aSpiritus Ex Machina _baddressing the unique BEPS issues of autonomous artificial intelligence by using 'personality' and 'residence' _c Lucas de Lima Carvalho
260			_c2019
500			_aResumen.
520			_aThis article concerns the treatment of income earned by Autonomous Artificial Intelligence (AAI) in the field of international taxation. The author addresses the question whether the AAI schould be regarded as a 'person' under domestic law or tax treaties following either the OECD or the United Nations (UN) Model Convention. If so, should it be regarded as a 'resident person' of one or more contracting jurisdictions? The second chapter of the article provides definitions for AI and AAI, placing both phenomena in the field of the digital economy. In the third chapter, the author explains in detail the unique BEPS issues associated with AAI. Finally, in the fourth chapter, he provides policy prescriptions designed to delineate the 'personality' and the 'residence' of AAI under domestic law and under income tax treaties and to tackle the BEPS issues created by AAI that are related to the application of those two terms in international taxation.
650		4	_947498 _aINTELIGENCIA ARTIFICIAL
650		7	_aROBOTS _965941
650		4	_aFISCALIDAD INTERNACIONAL _944303
773	0		_9160529 _oOP 2141/2019/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 5, May 2019, p.425-443
942			_cART