Co-author Network

Co-researcher Network

ESCRIBANO LOPEZ, EVA ALICIA Close

category: Teaching Assistant with PhD

https://orcid.org/0000-0002-6927-7142

Positions

Academic Department : Public State Law

Contact Info

eescriba@der-pu.uc3m.es >> Other Contact Information

Publications
Projects

sample of publications

articles
- Alternative Approaches to Address the (Yet to Be Defined) Treaty Shopping Phenomenon. Intertax. 47:938-949. 2019
- Contribución de los usuarios a la creación de valor: un parámetro ambiguo, problemático y notoriamente inconsistente con la propuesta europea de establecimiento permanente digital. Nueva Fiscalidad. 199-223. 2019
- Is the OECD/G20 BEPS Initiative Heading in the Right Direction? Some Forgotten (and Uncomfortable) Questions. Bulletin for International Taxation. 71:250-258. 2017
- An Opportunistic, and yet Appropriate, Revision of the Source Threshold for the Twenty-First Century Tax Treaties. Intertax. 43:6-13. 2015
book chapters
books
- Jurisdiction to tax corporate income pursuant to the presumptive benefit principle: a critical analysis of structural paradigms underlying corporate income taxation and proposals for reform. Alphen aan den Rijn: WOLTERS KLUWER. 2019
conference contributions
- Jurisdiction to tax corporate income on the basis of a revised version of the benefit principle 2019
- La tributación de los beneficios de las empresas digitales: ¿está la solución en el concepto de establecimiento permanente? 2017
thesis
- Jurisdiction to tax corporations in a globalized economy, a critical analysis of current paradigms underlying corporate income taxes from the perspective of the benefit principle