TY  - JOUR
AU  - Escribano López, Eva Alicia
PY  - 2017
DO  - 10.59403/165wxe1
SN  - 0007-4624
UR  - https://hdl.handle.net/20.500.14352/95785
T2  - Bulletin for International Taxation
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...
LA  - eng
M2  - 250
PB  - International Bureau of Fiscal Documentation
KW  - BEPS
KW  - International taxation
KW  - Permanent establishment
KW  - Tax residence
TI  - Is the OECD/BEPS Initiative heading in the right direction? Some forgotten (and uncomfortable) questions
TY  - journal article
VL  - 71
ER  -