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We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject.
This book reports on cutting-edge legal, ethical, social and economic issues relating to robotics and automation, human-machine interaction and artificial intelligence, in different application areas. It discusses important problems such as robotic taxation, social inequality, protection of neuro-human and children rights, among others. It describes current advances and challenges in robotic regulation and governance, as well as findings relating to sustainability of robotic industries, thus filling an important gap in the robotic and AI literature. Chapters consists of revised and extended contributions to the workshop session “Debate on legal, ethical & socio-economic aspects of interactive robotics” of INBOTS 2021, held virtually on May 18-20, 2021.
The book reports on advanced topics in interactive robotics research and practice; in particular, it addresses non-technical obstacles to the broadest uptake of these technologies. It focuses on new technologies that can physically and cognitively interact with humans, including neural interfaces, soft wearable robots, and sensor and actuator technologies; further, it discusses important regulatory challenges, including but not limited to business models, standardization, education and ethical–legal–socioeconomic issues. Gathering the outcomes of the 1st INBOTS Conference (INBOTS2018), held on October 16–20, 2018 in Pisa, Italy, the book addresses the needs of a broad audience of acade...
Volcanoes are essential elements in the delicate global balance of elemental forces that govern both the dynamic evolution of the Earth and the nature of Life itself. Without volcanic activity, life as we know it would not exist on our planet. Although beautiful to behold, volcanoes are also potentially destructive, and understanding their nature is critical to prevent major loss of life in the future. Richly illustrated with over 300 original color photographs and diagrams the book is written in an informal manner, with minimum use of jargon, and relies heavily on first-person, eye-witness accounts of eruptive activity at both "red" (effusive) and "grey" (explosive) volcanoes to illustrate ...
Following the mass arrival of European immigrants to Argentina in the early years of the twentieth century new forms of entertainment emerged including tango, films, radio and theater. While these forms of culture promoted ethnic integration they also produced a new kind of polarization that helped Juan Peron to build the mass movement that propelled him to power.
Enabling the Business of Agriculture 2019 presents indicators that measure the laws, regulations and bureaucratic processes that affect farmers in 101 countries. The study covers eight thematic areas: supplying seed, registering fertilizer, securing water, registering machinery, sustaining livestock, protecting plant health, trading food and accessing finance. The report highlights global best performers and countries that made the most significant regulatory improvements in support of farmers.
Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.
A comprehensive and systematic guide to environmental rights and their relationship with standards of protection globally, nationally and locally.
Punpun was an average kid in an average town... But things have changed. The love of his life wants to kill him. His parents got divorced. And God is being mean to him. What are you going to do now, Punpun? -- VIZ Media
Dick Grayson trades out his escrima sticks for a magnifying glass and a sleuth hat to investigate Blüdhaven’s new mayor, Melinda Zucco, and find out how the daughter of the man who murdered Dick’s parents came to power in Nightwing’s city. But his investigative adventure is cut short when he comes face to face with the most horrendous villain in the history of Blüdhaven-HEARTLESS.