Taxation of Data and Artificial Intelligence

• 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

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.