RT Journal Article
T1 Is the OECD/BEPS Initiative heading in the right direction? Some forgotten (and uncomfortable) questions
A1 Escribano López, Eva Alicia
AB 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.
PB International Bureau of Fiscal Documentation
SN 0007-4624
YR 2017
FD 2017
LK https://hdl.handle.net/20.500.14352/95785
UL https://hdl.handle.net/20.500.14352/95785
LA eng
NO 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.
DS Docta Complutense
RD 17 abr 2025