Citation:
Escribano, Eva. (2017). Is the OECD/G20 BEPS Initiative Heading in the Right Direction? Some Forgotten (and Uncomfortable) Questions. Bulletin for International Taxation, (71), 5, pp. 250-258
ISSN:
0007-4624
xmlui.dri2xhtml.METS-1.0.item-contributor-funder:
Ministerio de Economía y Competitividad (España)
Sponsor:
Some of the views presented in this article were first covered
in depth in the author’s thesis. This research was conducted
during a stay at the Max Planck Institute for Tax Law and Public
Finance and is integrated within the Research and Development
(R&D) Project DER2013-47912-P (“Rethinking the Structure
and Concepts of International Tax Law”) of the Spanish Ministry
of Economy and Competitiveness. The author wishes to
thank Prof. J. Zornoza for his valuable comments.