Escribano López, Eva Alicia2024-01-292024-01-292017Escribano, 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/10.59403/165wxe1.0007-462410.59403/165wxe1https://hdl.handle.net/20.500.14352/95785This 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.engjournal articlehttps://doi.org/10.59403/165wxe1restricted access351.713BEPSInternational taxationPermanent establishmentTax residenceDerecho financiero5605.06 Derecho Fiscal