Is the OECD/G20 BEPS Initiative Heading in the Right Direction? Some Forgotten (and Uncomfortable) Questions

Escribano, Eva

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Is the OECD/G20 BEPS Initiative Heading in the Right Direction? Some Forgotten (and Uncomfortable) Questions

Author(s): Escribano, Eva

Publisher: IBFD

Issued date: 2017-05-31

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.

Project: Gobierno de España. DER2013-47912-P

URI: http://hdl.handle.net/10016/27759

Rights: © IBFD

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