Re-shaping legal concepts to support the use of artificial intelligence and a taxation perspective on digital services
Re-shaping legal concepts to support the use of artificial intelligence and a taxation perspective on digital services

Summary/Abstract: The paper addresses the legal challenges generated by the new configuration of the digital economy, in general, and in the European Union, in particular. In the context ofthe unprecedented development of technology-enabled activities and digitization inrecent years, the Artificial Intelligence (AI) Regulation promotes a set of rules to ensurethat the technology is trustworthy. New legal concepts emerge to insure safe use of ITtools and protection of subjects of law in the digital economy. The legal frameworkanalysis is both needed and controversial, determining in-depth research and intensedebate for the global effect of new law, which spans over multidimensional sectors,reaching the area of digital service tax. The latest is a topic more open to individualinitiative than to multilateral agreements for different states. The research outlines theresult of the analysis of the content of this new and original regulation, to validate thehypothesis that the EU law generates considerable advantages for citizens and theentities that use it, equally. Opinions contrary to this hypothesis are also analyzed,presenting possible disadvantages of AI laws to the social environment. The researchshow that EU regulation on AI will, in the long term, affect the global law and markets.

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