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DTSTAMP:20261002T182046Z
DTSTART:20270125T104500Z
DTEND:20270125T120000Z
SUMMARY:AI and tax: transformation\, risk and regulation
DESCRIPTION:Artificial intelligence is rapidly reshaping business models\
 , tax administration and the global economy. This panel will explore the
  tax implications of the AI revolution\, from the infrastructure powerin
 g AI to the taxation of AI-driven businesses and services. Speakers will
  examine data centre incentives\, energy and infrastructure costs\, juri
 sdictional competition for AI investment and the growing debate over who
  should bear the cost of the AI buildout. The discussion will also consi
 der where value is created within the AI ecosystem\, including the roles
  of data\, compute\, intellectual property and customers\, and the resul
 ting challenges for transfer pricing\, sourcing\, permanent establishmen
 t and Pillar Two. Finally\, the panel will explore emerging proposals to
  tax AI\, including compute\, token and robot taxes\, as well as broader
  approaches aimed at balancing innovation\, competitiveness and the dist
 ribution of economic gains from artificial intelligence.\n
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