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Full-Text Articles in Law

Oecd Project On Harmful Tax Practices, Hugh J. Ault May 2003

Oecd Project On Harmful Tax Practices, Hugh J. Ault

Boston College Law School Lectures and Presentations

Materials presented in conjunction with a keynote speech delivered on May 15, 2003 at a congress on Tax Competition, organized by the European Tax College and held at Tilburg University, the Netherlands.


Clicks And Mortar: Taxing Multinational Business Profits In The Digital Age, Aldo Forgione Jan 2003

Clicks And Mortar: Taxing Multinational Business Profits In The Digital Age, Aldo Forgione

Seattle University Law Review

This Article argues that governments should abandon the treaty concept of permanent establishment and adopt international tax reforms that restore the primacy of "market country taxation of multi-national business profits promoted by domestic tax laws. Part I explores several emerging e-commerce issues that demonstrate the tension of introducing traditional tax norms to a digital environment. Part II reviews historical and recent developments in the international taxation of business profits and looks at the underlying trends and sentiments for reform of the existing system of global taxation of business income. Part III canvasses several prominent international tax reform alternatives proposed by ...