Microsoft Exec Suggests AI Agents Will Need to Buy Software Licenses - Business Insider
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If the AI Agent counts as an employee then the company "employing" it is liable for what it does.
My guess is the argument will be that "it's a tool", not an employee, and therefore they take no responsibility. Though I'm sure that argument is not going to fly for very long. If your air hammer harms someone because the person operating it wasn't using it correctly, you're still liable.