Is there any work by Asimov regarding how the three laws of robotics apply for non human intelligent beings? Do they apply only for humans or can they be extended to any intelligent being?
In That Thou Art Mindful of Him a pair of highly advanced robots study the laws, discuss the weights they must give to them in the event of conflicts (such as saving a child versus and elderly person, etc) and eventually decide that they are 'human' as defined by the laws in every way that matters. They then decide that, as the most advanced 'humans', and as those whose potential to help humanity in general is highest, they are 'most human' and best suited to giving each other orders. In effect, they reason their way into a state where they can place their own good above the good of others.
This would not be possible if the Three Laws didn't cover non-human intelligence (or if the definition of 'human' weren't flexible enough to extend to any sentient being).
In "Victory Unintentional", humans send three robots to the surface of Jupiter, to make contact with the belligerent Jovians. The robots were built to be extremely robust and programmed to be as inoffensive as possible. For much of the story the Jovians arrogantly show off their superior might and science, while the robots walk around completely invulnerable to it all, profusely apologizing for breaking everything they touch, and conferring among themselves about whether the human race can possibly survive the coming war, and whether anything can be done to prevent it.
The story is humorous, and not really a part of his Robot series, but the Three Laws are present and clearly do not give human status to the Jovians.
I depends on the individual robots and their programmers. I remember that one of the robot stories includes Spacer robots that have been given an extremely narrow definition of "human", such that it doesn't include Earth-born humans. Can't recall the name of the story right now, though.
Asimov also considers circumstances in which the rules might not apply to the whole of humanity. In Robots and Empire the Solarian robots have been adjusted to limit their classification of human to only those who
speak with a Solarian accent.