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Editorial: Digitalization in a Broader Tax Perspective

Stef van Weeghel
2019 Intertax  
DIGITALIZATION AND THE SHRINKING MIDDLE CLASS In a recent book, The Globotics Upheaval, Richard Baldwin explores globalization, robotics and the future of work.  ...  Also, nexus will be revisited, and the documents indicate that the concepts of 'significant economic presence' and 'significant digital presence' will be explored, with possible ramifications for tax treaties  ... 
doi:10.54648/taxi2019055 fatcat:en6zpcr4tbaoxhyz4vg2vkzvq4

Artificial Intelligence and International Economic Law [chapter]

Shin-yi Peng, Ching-Fu Lin, Thomas Streinz
2021 Artificial Intelligence and International Economic Law  
careful dissection of AI's constitutive parts and its applications.  ...  In this context, it is essential to distinguish not only between different kinds of AI -ultimately an underspecified umbrella termbut also between what already exists, what is yet to come, and what might  ...  Its 24 R Baldwin, The Globotics Upheaval: Globalisation, Robotics and the Future of Work (Oxford, Oxford University Press, 2019). 25 The term was coined by World Economic Forum founder Klaus Schwab; the  ... 
doi:10.1017/9781108954006.002 fatcat:ssfs6trtdjctzjhzb7zl27tmfy