%0 Journal Article
%A Escribano López, Eva Alicia
%T Is the OECD/BEPS Initiative heading in the right direction? Some forgotten (and uncomfortable) questions
%D 2017
%@ 0007-4624
%U https://hdl.handle.net/20.500.14352/95785
%X 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.
%~