Prof. Xavier Oberson has given the opening lecture of the Spring Semester at the University of Geneva.
The development of artificial intelligence has a tremendous impact on all aspects of our daily life and work.
Robots are gradually replacing humans in certain sectors of the industry. This has an impact on the labor market, but also on the related tax and social security revenues.
In parallel, the need for additional state revenues to support the growing number of unemployed human workers increases.
Taxing robots could be a solution. This is the proposal made by Xavier Oberson.
In his view, the creation of an independent legal personality for robots could pave the way for taxing robots. In his presentation, he outlined the fundamental legal, economic and ethical questions raised by this proposal. He also discussed the implementation difficulties which will have to be addressed should such a new tax personality be recognized.
Xavier Oberson is Professor of Swiss and International Tax Law at the University of Geneva and Chairman of OBERSON ABELS. He is also the founder and director of the LL.M. Tax at the University of Geneva.
Geneviève Page studied law at the University of Lausanne. She then worked for several years in the tax department of an international accounting firm, for Oberson Avocats from 2004 to 2016 and for Oberson Abels SA since February 2016. Admitted as a certified tax expert in 2006, she was also admitted to the bar in 2014. In parallel with her activity as a lawyer, Geneviève Page teaches in several university programs, in particular within the CAS Finance et Comptabilité of the Lausanne University, the LLM Tax of the Geneva University and the AISTS MAS in Sport Administration. She gives also regularly lectures, in particular with the OREF whose she is the president of the seminar’s committee.
Her areas of expertise include Swiss and international taxation. She advises both private clients (asset reorganizations, expatriates, lump-sum taxation, taxation of artists and sportsmen) and institutions (restructuring, mergers and acquisitions, employee participation plan). She also specializes in the taxation of second pilar and insurances. Geneviève Page regularly intervenes in the negotiations with the tax authorities and in litigation before the courts.