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  "domain": "agent-economy",
  "title": "AI agent legal and tax liability framework · who is liable, how is agent income taxed",
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  "frontmatter": {
    "title": "AI agent legal and tax liability framework · who is liable, how is agent income taxed",
    "aliases": [
      "agent legal tax liability framework",
      "AI agent legal liability framework 2026",
      "AI agent tax treatment 2026",
      "principal-agent doctrine AI agent",
      "FCA SEC FSA MAS AI agent guidance 2026",
      "who is liable when AI agent transacts incorrectly",
      "AI agent income tax employee contractor principal"
    ],
    "domain": "agent-economy",
    "type": null,
    "created": "2026-05-25",
    "last_updated": "2026-07-29",
    "last_tended": "2026-07-29",
    "review_by": "2026-10-27",
    "confidence": "likely",
    "tags": [
      "agent-economy",
      "legal",
      "tax",
      "liability",
      "principal-agent",
      "fca",
      "sec",
      "fsa",
      "mas",
      "treasury",
      "irs",
      "hmrc",
      "japan-nta",
      "oecd",
      "employee",
      "contractor",
      "vat"
    ],
    "status": "active",
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    "note": null,
    "sources": [
      "https://www.sec.gov/",
      "https://www.cftc.gov/",
      "https://www.fca.org.uk/",
      "https://www.fsa.go.jp/en/",
      "https://www.mas.gov.sg/",
      "https://www.eba.europa.eu/",
      "https://www.esma.europa.eu/",
      "https://www.oecd.org/tax/",
      "https://www.irs.gov/",
      "https://www.gov.uk/government/organisations/hm-revenue-customs",
      "https://www.nta.go.jp/english/",
      "https://www.iras.gov.sg/",
      "https://www.uncitral.org/",
      "https://www.uniformlaws.org/",
      "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R1689",
      "https://www.federalregister.gov/"
    ]
  },
  "summary": "As of mid-2026, no major financial regulator (US SEC / CFTC / FinCEN, UK FCA, Japan FSA, Singapore MAS, EU ESMA / EBA) has formally granted AI agents independent legal personhood, and no major tax authority (US IRS, UK HMRC, Japan NTA, Singapore IRAS, OECD) has created a new \"AI agent\" tax category.",
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    "The principal-agent doctrine · default legal frame",
    "The liability waterfall · who pays when an agent transacts incorrectly",
    "US regulators · SEC, CFTC, FinCEN, FTC",
    "UK FCA",
    "Japan FSA · AI principles + 2024-2026 guidance",
    "Singapore MAS",
    "EU · EU AI Act (Regulation 2024/1689) + financial sector"
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