The writer is international policy director at Stanford University’s Cyber Policy Center and special adviser to the European CommissionAfter years of wrangling, a global minimum corporate tax rate of 15 per cent is finally in effect. These groundbreaking new rules were driven by the desire to prevent big companies, often in the tech sector, from flocking to tax havens or jurisdiction shopping. There are a host of public policy solutions that the anticipated $220bn in annual collection can help address. But even though the ink on the treaty is barely dry, it is time to start talking about a new one: targeted at artificial intelligence companies.
本文作者是史丹佛大學(Stanford University)網路政策中心(Cyber Policy Center)國際政策主任、歐盟委員會(European Commission)特別顧問。