Copyright vs. Code: Who Gets the Credits?

Artificial intelligence (AI) is transforming how businesses create, innovate, and operate. But as AI increasingly produces software code, artwork, and written content, important legal and financial questions come up. Who, if anyone, should be recognized as the author or rights holder of AI-generated material? Can such output qualify for copyright protection, or is it excluded because it lacks human authorship?

Beyond the legal questions of copyright, its influence also extends to taxation and other government regimes. How does this tie in with the favorable taxation regime for copyright (returning to the IT sector as of 1 January 2026)? Can existing research and development incentives, tax credits, or other benefits be extended to AI-generated material, including code?