Robot-A(I)rtists & tax provisions

Abstract

The use of new technologies to produce art is part of the physiological evolution of art itself. Like the camera contributed to shaping the course of art, it is fascinating to witness how new technologies will mark the future of art. However, using deep learning and other AI techniques to create art leads to many new questions: who is the real author of the work? How should art or creativity be attributed? Can AI make art in its own right? And if yes, can these art pieces fall under the definition of work of art as included in already existing tax provisions? While it is difficult to predict how the deployment of AI will evolve in the following years, existing prototypes give us food for thought on how the current legal framework could be challenged. This chapter offers a primer of the tax questions that emerge in this field.

Keywords: Tax policy; Robotics; artificial intelligence; art law; VAT; Dation en paiement;