Law

Seminar Taxation of Data and Artificial Intelligence 2024

The conference will focus on the impact of new fundamental developments, such as big data and artificial intelligence, on tax systems. It will explore possible new approaches and taxes, notably data taxes, AI or robot taxes, to address these developments.

Information

Period

12 September 2024
The conference can be attended on-site or online.

Language

English

Format

Blended learning

Contact

Antonietta PITARDI and Caroline TIBLE-COTS
jdf(at)unige.ch

Location

Uni Mail

Registration

Registration deadline

6 September 2024

Fees:

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.

Audience

Lawyers, magistrates, trainee lawyers, jurists

Programme

  • 08h30-09h15 Registration
  • 09h15-09h30 Opening Speech
    • Prof. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva

Session I/Taxation of Data

Moderator: Prof. 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. AVİ-YONAH, Irwin I. Cohn Professor of Law, Director of the International Tax LLM Program, University of Michigan
  • 10h00-10h30 A Theory of Data Tax
    • Prof. Dr. Omri MARİAN, Professor of Law, University of California Irvine, School of Law
  • Coffee Break
  • 11h00-11h30 Data Dependence Tax
    • Dr. Yakov FEYGİN
  • 11h30-12h15 Data Collection Tax
    • Prof. Dr. Xavier OBERSON, Professor of Tax Law, Faculty of Law, University of Geneva and Prof. 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 DİMİTROPOULOU, 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 LİMA CARVALHO, Founder of the Latin American Tax Policy Forum (LATPF) and Columnist of Tax Notes International
  • Coffee Break
  • 16h15-16h45 Problems with AI as a Tax Planner
    • Bret N. BOGENSCHNEİDER, 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 Prof. 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

  • 18h00-18h30 Debate
  • 18h30-19h00 Concluding Remarks

Director(s)

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

Coordinator(s)

Antonietta PITARDI and Caroline TIBLE-COTS, Université de Genève

Detailed fees

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.