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Taxing robots? From the emergence of an electronic ability to pay to a tax on robots or the use of robots

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Published in World Tax Journal. 2017, vol. 9, no. 2, p. 247-261
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OBERSON, Xavier. Taxing robots? From the emergence of an electronic ability to pay to a tax on robots or the use of robots. In: World Tax Journal, 2017, vol. 9, n° 2, p. 247-261. https://archive-ouverte.unige.ch/unige:94500

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Deposited on : 2017-05-26

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