Xavier Oberson is ordinary
professor
Professor (commonly abbreviated as Prof.) is an academic rank at universities and other post-secondary education and research institutions in most countries. Literally, ''professor'' derives from Latin as a "person who professes". Professor ...
in Swiss and international
tax law
Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a ...
at the Faculty of Law at the
University of Geneva
The University of Geneva (French: ''Université de Genève'') is a public research university located in Geneva, Switzerland. It was founded in 1559 by John Calvin as a theological seminary. It remained focused on theology until the 17th centur ...
since 1994. He is also the founder and director of the LL.M. Tax at the
University of Geneva
The University of Geneva (French: ''Université de Genève'') is a public research university located in Geneva, Switzerland. It was founded in 1559 by John Calvin as a theological seminary. It remained focused on theology until the 17th centur ...
.
Doctor of Law from the
University of Geneva
The University of Geneva (French: ''Université de Genève'') is a public research university located in Geneva, Switzerland. It was founded in 1559 by John Calvin as a theological seminary. It remained focused on theology until the 17th centur ...
, graduated
LL.M.
A Master of Laws (M.L. or LL.M.; Latin: ' or ') is an advanced postgraduate academic degree, pursued by those either holding an undergraduate academic law degree, a professional law degree, or an undergraduate degree in a related subject. In mos ...
and ITP from
Harvard Law School
Harvard Law School (Harvard Law or HLS) is the law school of Harvard University, a private research university in Cambridge, Massachusetts. Founded in 1817, it is the oldest continuously operating law school in the United States.
Each class ...
, as well as lawyer admitted to the bar of Geneva, he is also partner at a law firm in Geneva specialized in tax law. Throughout his career, he held numerous offices, in particular that of a judge of the former
Swiss Federal Commission of Appeal on Public Charges
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and that of president to the Federal Expert Commission on "Rechtsformneutrale Besteuerung" (Taxation neutral to the form of incorporation). He also member of the
expert group
An expert is somebody who has a broad and deep understanding and competence in terms of knowledge, skill and experience through practice and education in a particular field. Informally, an expert is someone widely recognized as a reliabl ...
"Collaboration internationale en matière fiscale" (international collaboration in taxation matters), founded by the
Swiss Federal Counsel
Swiss may refer to:
* the adjectival form of Switzerland
* Swiss people
Places
*Swiss, Missouri
*Swiss, North Carolina
*Swiss, West Virginia
* Swiss, Wisconsin
Other uses
*Swiss-system tournament, in various games and sports
*Swiss Internationa ...
in March 2009.
He has published numerous books and articles in the field of Swiss and international tax law, in particular: Taxing Robots, Helping the Economy to Adapt to the Use of Artificial Intelligence (London, Elgar Publishing, 2019), Précis de droit fiscal international (5th ed., Bern, Staempfli, 2022), Droit fiscal suisse (5th ed., Basel, Helbing & Lichtenhahn, 2021), Switzerland in international tax law (4th ed., Amsterdam, IBFD Publications, 2011). He is also the author of the book International Exchange of Information in Tax Matters : Towards Global Transparency, 2nd edition (London, Elgar Publishing, 2018), which at the beginning 2020 was ranked 13th in the "100 Best Tax Books of All Time" according to
BookAuthority, one of the world leaders in recommending non-fictional books. Recently, in June 2020, a French translation of his book Taxing Robots, Taxer les robots : aider l’économie à s’adapter à l’usage de l’intelligence artificielle , was also published by Larcier Editions. He also regularly teaches at various universities abroad.
Every year, he presides the tax law conference "Journée de droit fiscal", organized in cooperation with the "
Ordre romand des experts fiscaux diplômés
A suite, in Western classical music and jazz, is an ordered set of instrumental or orchestral/concert band pieces. It originated in the late 14th century as a pairing of dance tunes and grew in scope to comprise up to five dances, sometimes with ...
" (OREF; Order of graduated tax experts of Western Switzerland), where he is an honorary member.
Professor Oberson is closely involved in various associations, expert commissions and foundations active in the field of tax law. In this context, he often has to draft legal opinions, collaborate on tax reforms or intervene in parliamentary proceedings. In May 2019, he joined the Tax Committee of the International Academy of Estate and Trust Law (IAETL). He is also a member of the Permanent Scientific Committee of the
International Fiscal Association
The International Fiscal Association (IFA) was established in 1938 as the only non-governmental and non-sectoral international organisation dealing with fiscal matters. Its headquarters are in the Netherlands. The objects of IFA are the study and ...
(IFA), of the Advisory Council of the
International Bureau of Fiscal Documentation
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(IBFD), of the
Society of Trust and Estate Practitioners
STEP (the Society of Trust and Estate Practitioners) was founded by George Tasker in 1991 and is the international professional body for advisers who specialise in inheritance and succession planning. Its members are mainly solicitors, barristers ...
(STEP), among other memberships.
In 2012, Professor Oberson was awarded the price of "STEP Private Client Awards, The Geoffrey Shindler Award for Outstanding Contribution to the Profession".
From 2016, he started a research on the taxation of robots and their activities. In this context, several scientific studies have been published and are about to be. The emulation engendered by these researches allowed Xavier Oberson to be chosen for the famous opening lesson of the spring semester 2017 of the University of Geneva. After three years working on the subject, he published in May 2019 the book Taxing Robots: Helping the Economy to Adapt to the Use of Artificial Intelligence, in which he analyzes robots taxation as a possible solution to the anticipated problem of declining tax revenues due to the growth of robotization and artificial intelligence in the business world.
Among other activities, he is also the president of the Montreux Jazz Artists Foundation and a member of the foundation committee of the Montreux Jazz Festival as well as President of the Foundation Council of the Centre d’Art Contemporain Genève. He has also recently been appointed President of Foundation's Board of Trustees of the Fondation du Grand Théâtre de Genève, a foundation whose aim is to organize lyrical, choreographic and dramatic performances.
References
{{DEFAULTSORT:Oberson, Xavier
Harvard Law School alumni
Living people
Tax lawyers
Academic staff of the University of Geneva
Year of birth missing (living people)