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

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Escribano, Eva
Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;

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Escribano, E. (2017). Is the OECD/G20 BEPS Initiative Heading in the Right Direction? Some Forgotten (and Uncomfortable) Questions. Bulletin for International Taxation (IBFD-Bulletin), 71(5), 250-258.

Cite as: https://hdl.handle.net/21.11116/0000-0000-7906-2

Abstract

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 BEPS phenomenon.