Is the OECD/BEPS Initiative heading in the right direction? Some forgotten (and uncomfortable) questions
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2017
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International Bureau of Fiscal Documentation
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Escribano, E. «Is the OECD/G20 BEPS Initiative Heading in the Right Direction? Some Forgotten (and Uncomfortable) Questions». Bulletin for International Taxation, vol. 71, n.o 5, abril de 2017. https://doi.org/10.59403/165wxe1.
Abstract
This article critically analyses the scope of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative and further raises some questions concerning the role played by certain long-standing paradigms underlying corporate income taxation in the BEPS phenomenon.