Is the OECD/BEPS Initiative heading in the right direction? Some forgotten (and uncomfortable) questions

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dc.contributor.authorEscribano López, Eva Alicia
dc.date.accessioned2024-01-29T09:28:45Z
dc.date.available2024-01-29T09:28:45Z
dc.date.issued2017
dc.description.abstractThis 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.
dc.description.departmentDepto. de Derecho Mercantil, Financiero y Tributario
dc.description.facultyFac. de Derecho
dc.description.refereedFALSE
dc.description.statuspub
dc.identifier.citationEscribano, 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.
dc.identifier.doi10.59403/165wxe1
dc.identifier.issn0007-4624
dc.identifier.officialurlhttps://doi.org/10.59403/165wxe1
dc.identifier.urihttps://hdl.handle.net/20.500.14352/95785
dc.journal.titleBulletin for International Taxation
dc.language.isoeng
dc.page.final258
dc.page.initial250
dc.publisherInternational Bureau of Fiscal Documentation
dc.relation.projectIDRepensando la estructura y conceptos de la fiscalidad internacional (DER2013-47912-P)
dc.rights.accessRightsrestricted access
dc.subject.cdu351.713
dc.subject.keywordBEPS
dc.subject.keywordInternational taxation
dc.subject.keywordPermanent establishment
dc.subject.keywordTax residence
dc.subject.ucmDerecho financiero
dc.subject.unesco5605.06 Derecho Fiscal
dc.titleIs the OECD/BEPS Initiative heading in the right direction? Some forgotten (and uncomfortable) questions
dc.typejournal article
dc.type.hasVersionVoR
dc.volume.number71
dspace.entity.typePublication
relation.isAuthorOfPublication43582d8f-bd4c-4157-ab13-5d5b66323032
relation.isAuthorOfPublication.latestForDiscovery43582d8f-bd4c-4157-ab13-5d5b66323032

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