Taxation of Data and Artificial Intelligence (2024)

LocationGeneva, Lake Geneva region, Switzerland
CategoryLaw
Deadline6 September 2024

CHF 100.- for trainee lawyers and students

CHF 150.- for all other participants

The price includes the documentation which will be sent exclusively electronically before the day of the conference.

09h15-09h30 Opening Speech

  • Prof. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva

Session I/Taxation of Data

Moderator: Dr. iur. Alara Efsun YAZICIOGLU, Assistant Professor of Tax Law, Faculty of Law, Kadir Has University

    09h30-10h00 Shortcomings of the Tax System in Taxing Data

    • Prof. Dr. Reuven S. AVI-YONAH, Irwin I. Cohn Professor of Law, Director of the International Tax LLM Program, University of Michigan

    10h00-10h30 Data-Flow Tax

    • Prof. Dr. Omri MARIAN, Assistant Professor of Law, Irvine School of Law, University of California

    11h30-12h15 Data Collection Tax

    • Prof. Dr. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva and Dr. iur. Alara Efsun YAZICIOGLU, Assistant Professor of Tax Law, Faculty of Law, Kadir Has University

  • Lunch Break

Session II/Taxation of Artificial Intelligence

Moderator: Prof. Dr. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva

    14h00-14h15 The Design of a Tax on Artificial Intelligence

    • Prof. Dr. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva

    14h15-14h45 Normative Approaches to Taxing the Use of AI

    • Prof. Dr. Christina DIMITROPOULOU, Assistant Professor of International Tax Law, Department of Tax Law, Faculty of Law, Maastricht University

    14h45-15h45 Taxing Autonomous or Sentient AI

    • Dr. Lucas DE LIMA CARVALHO, Founder of the Latin American Tax Policy Forum (LATPF) and Columnist of Tax Notes International

    16h15-16h45 Problems with AI as a Tax Planner

    • Bret N. BOGENSCHNEIDER, PhD, JD, LLM, Associate Professor of Accounting, Western Illinois University

    16h45-17h00 Robo-Data Tax

    • Prof. Dr. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva and Dr. iur. Alara Efsun YAZICIOGLU, Assistant Professor of Tax Law, Faculty of Law, Kadir Has University

    17h00-17h30 Policy Options to Address the "Robot Threat"

    • Prof. Orly MAZUR, Associate Professor of Law, Dedman School of Law, Southern Methodist University

Session III/Conclusions

  • 17h00-17h30 Debate
  • 17h30-18h00 Concluding Remarks

Prof. Xavier OBERSON, Faculty of Law, University of Geneva

With the collaboration of Dr. iur. Alara Efsun YAZICIOGLU, Assistant Professor of Tax Law, Faculty of Law, Kadir Has University

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