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

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dc.contributor.author Escribano, Eva
dc.date.accessioned 2018-11-27T15:10:20Z
dc.date.available 2018-11-27T15:10:20Z
dc.date.issued 2017-05-31
dc.identifier.bibliographicCitation 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
dc.identifier.issn 0007-4624
dc.identifier.uri http://hdl.handle.net/10016/27759
dc.description.sponsorship 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.
dc.format.extent 9
dc.format.mimetype application/pdf
dc.language.iso eng
dc.publisher IBFD
dc.rights © IBFD
dc.title Is the OECD/G20 BEPS Initiative Heading in the Right Direction? Some Forgotten (and Uncomfortable) Questions
dc.type article
dc.subject.eciencia Derecho
dc.rights.accessRights openAccess
dc.relation.projectID Gobierno de España. DER2013-47912-P
dc.type.version publishedVersion
dc.identifier.publicationfirstpage 250
dc.identifier.publicationissue 5
dc.identifier.publicationlastpage 258
dc.identifier.publicationtitle Bulletin for International Taxation
dc.identifier.publicationvolume 71
dc.identifier.uxxi AR/0000022098
dc.contributor.funder Ministerio de Economía y Competitividad (España)
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