Page 509 - Kaleidoscope Academic Conference Proceedings 2024

Session 8: Social, economic, environmental and policy aspects for sustainable development
S8.1 Investigating Agricultural IoT Devices and Services From Cybersecurity Perspectives*
Kosuke Tanizaki (Kobe University, Japan); Keisuke Furumoto and Kohei Masumi (National
Institute of Information and Communications Technology, Japan); Trong-Minh Hoang (Posts and
Telecommunications Institute of Technology, Vietnam); Yoshiaki Shiraishi (Kobe University,
Japan); Takeshi Takahashi (National Institute of Information and Communications Technology,
Japan)

The rise of smart agriculture has led to the increasing use of devices with communication
capabilities in the agricultural field. Although papers and security reports have warned about the
necessity of security measures for IoT devices used in the industrial field, there is little existing
research that investigates the actual state of these measures. In this paper, we first developed a list
of 175 agricultural IoT devices, followed by a taxonomy based on that list. Next, using Shodan's
observation network, we conducted a large-scale survey of agricultural IoT devices (including
systems and services that include agricultural IoT devices within themselves) that are publicly
available on the Internet to investigate the actual security of agricultural IoT devices. In addition,
this paper also examines security risks related to agricultural IoT devices that may emerge in the
future and current standards that can be used as countermeasures.

S8.2 Copyright in the Age of Artificial Intelligence: Unravelling the Complexities for the Protection of
AI- Generated Work

Hoshiar Singh (Government of India, India); Kiran Sharma (ICFAI Law School, India)

The rise of artificial intelligence (AI) as a creative tool disrupts the traditional realm of copyright
law. This work explores the complexities of copyright protection for AI-generated works. We
examine the concept of authorship, a cornerstone of copyright, and its applicability to AI.
Ownership of AI creations will be analyzed, considering the programmer's role and the training
data's influence. Furthermore, using copyrighted material in AI training raises questions about fair
use and infringement. By unraveling these issues, this work seeks to illuminate the path toward a
copyright framework that fosters innovation while safeguarding the rights of creators and AI
developers in the age of AI.
Future Standards and Regulations of International Taxation for Sustainable ICT Solutions
S8.3
Shradha Pandey (Lawyer & Lakshmikumaran and Sridharan Attorneys, India); Vagish Pandey

(Singh Law Firm LLP, India)

The ICT Solutions utilized by the people operate on a world-wide scale because they are purely
information services intertwined with the hardware established in a particular jurisdiction. The
Taxation laws around the globe are based on concepts of a local geography, such as controlling
premises and physical equipment or employing staff in the jurisdiction.

The concept of Taxation of ICT companies is particularly complex and uncertain and as of yet,
there is no consensus at the international level on this topic. This paper delves into the standards
and necessary regulatory pre-requisites to further the innovation and proper regulation of the ICT
companies, predominantly the ones based on cloud computing. The detailed independent
discussion on indirect taxes provided in this paper highlights the necessity and mechanism for
standardization of the indirect tax regime in respect of the ICT solutions for the future.

Furthermore, the paper advocates for the dichotomy of implementing the standard of reverse
charge mechanism (RCM) as well as the Forward Charge Mechanisms (FCM) basis of taxation
and availment of ITC. The paper also proposes the principle of standardization in the form of
collection of the tax and subsequent disbursement by the intermediaries across the globe.

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