Document Type
Article
Publication Date
7-2026
Abstract
This article addresses taxation measures to regulate AI agents (i.e., AI that is not fully under the control of humans, including both ANI and AGI). In each case, the focus is on what the agent’s capabilities would be, not on how it becomes capable of successfully performing its tasks (though the latter would likely be relevant to important philosophical questions, e.g., might robots achieve sentience or consciousness, and if so, would they have rights?). Regarding mirroring what we human beings can do, the hallmark of AGI is that it will not be task-specific (like ANI), but will possess broad capabilities, applicable to a variety of tasks. Most important, an AGI agent would be capable of learning on its own and then applying that learning to entirely novel situations.
Recommended Citation
Avi-Yonah, Reuven S. and Herbert Snitz. "Taxing AI in the Wake of the Emergence of Agentic AI." Tax Notes International 123, no. 2 (2026): 209-215.
Comments
Reprinted with the permission of Tax Analysts