The current international tax regime was conceived at the beginning of the 20th Century and the rules have remained relatively unchanged since then. The operational rules of the international tax regime were designed for an economic era in which major international commercial enterprises were confined within a physical paradigm, and they had succeeded in achieving an acceptable and practical allocation of tax revenue that was being generated from international commerce. As commerce sunders itself from its physical boundaries, the traditional international tax rules that are confined within a physical paradigm fail to provide an adequate solution to the tax issues raised by EC business activities. / The challenges raised by EC business activities have been recognized by many governments and the OECD, and the OECD has tried to resolve these issues by modifying the traditional rules. The aim of this thesis is to analyse whether the professed modifications of the traditional rules could provide an adequate solution to the challenges raise by EC business activities, as well as to determine whether it is possible to develop and implement a new set of operation rules, premised on the implicit justifications of the existing operational rules, for the taxation of multinational corporations conducting EC business activities. The thesis does not intend to provide an ultimate solution, but it tries to consider an alternative approach that could be applicable for the taxation of EC business activities, and to contribute to the debate, assuming that national governments intend to tax corporations.
| Identifer | oai:union.ndltd.org:LACETR/oai:collectionscanada.gc.ca:QMM.82668 |
| Date | January 2005 |
| Creators | Rahman, Kazi Muinur |
| Publisher | McGill University |
| Source Sets | Library and Archives Canada ETDs Repository / Centre d'archives des thèses électroniques de Bibliothèque et Archives Canada |
| Language | English |
| Detected Language | English |
| Type | Electronic Thesis or Dissertation |
| Format | application/pdf |
| Coverage | Master of Laws (Institute of Comparative Law.) |
| Rights | All items in eScholarship@McGill are protected by copyright with all rights reserved unless otherwise indicated. |
| Relation | alephsysno: 002208903, proquestno: AAIMR12682, Theses scanned by UMI/ProQuest. |
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