Eva Escribano

Universidad Complutense de Madrid

Carretera de Humera s/n

Madrid

Spain

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 38,518

SSRN RANKINGS

Top 38,518

in Total Papers Downloads

2,416

SSRN CITATIONS

4

CROSSREF CITATIONS

2

Ideas:
“  Working on international taxation, tax policy and theoretical foundations behind jurisdiction to tax (benefit principle, value creation principle). Particular emphasis on rules linking corporate taxpayers and profits to territories (e.g. corporate tax residence and permanent establishment) in the face of the challenges brought by digitalization and globalization and the impact of the rise of remote work and mobility of individuals in the taxation of income of both individuals and companies.  ”

Scholarly Papers (16)

1.

A Preliminary Assessment of the EU Proposal on Significant Digital Presence: A Brave Attempt that Requires and Deserves Further Analysis

Almudí Cid, J.M; Ferreras Gutiérrez, J.; Hernández González-Barreda, P. (2018): Combating Tax Avoidance in the EU: Harmonisation and Cooperation in Direct Taxation (Alphen aan den Rijn: Kluwer Law International 2019)
Number of pages: 44 Posted: 19 Jun 2018 Last Revised: 11 Jun 2019
Eva Escribano
Universidad Complutense de Madrid
Downloads 666 (73,295)
Citation 5

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significant digital presence, permanent establishment, digital economy, tax treaties, EU OECD

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permanent establishment, digital economy, tax treaties, significant digital presence, significant economic presence, OECD, European Commission

3.

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

Bulletin for International Taxation, Volume 71, No. 5, 2017
Number of pages: 9 Posted: 20 Apr 2017 Last Revised: 07 Oct 2018
Eva Escribano
Universidad Complutense de Madrid
Downloads 211 (263,832)

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BEPS, international taxation, permanent establishment, tax residence

4.

El establecimiento permanente basado en la presencia digital significativa: el nuevo umbral propuesto por la Comisión Europea para el gravamen de beneficios de sociedades no residentes (The Permanent Establishment Based on Significant Digital Presence: The New Threshold Suggested by the Commission to Tax the Profits of Non-Resident Companies)

Almudí Cid, J.M.; Hernández González-Barreda, P.A,; Ferreras Gutiérrez, J.A (dirs.): La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa de la Unión Europea (Pamplona: Aranzadi 2018)
Number of pages: 26 Posted: 10 May 2019 Last Revised: 05 Jun 2019
Eva Escribano
Universidad Complutense de Madrid
Downloads 180 (304,558)
Citation 1

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permanent establishment, digital economy, virtual permanent establishment, tax treaties, tax policy

5.

Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle

Kluwer Law International, Vol. 70, 2019, ISBN 978-94-035-0640-1
Number of pages: 332 Posted: 15 Jun 2019 Last Revised: 04 Jun 2023
Eva Escribano
Universidad Complutense de Madrid
Downloads 166 (326,841)

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tax policy, tax jurisdiction, tax sovereignty, international tax, corporate tax residence, permanent establishment, benefit principle, digital economy

6.

An Opportunistic, and Yet Appropriate, Revision of the Source Threshold for the Twenty-First Century Tax Treaties

Intertax, vol. 43, no. 1, p. 6-13, 2015
Number of pages: 8 Posted: 03 Feb 2016 Last Revised: 05 Jun 2019
Eva Escribano
Universidad Complutense de Madrid
Downloads 146 (365,750)
Citation 1

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international tax, tax treaties, tax policy, BEPS, permanent establishment, PE, e-commerce

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telework, remote work, mobility of individuals, personal income taxation, corporate income taxation, tax residence, permanent establishment, tax treaties

8.

¿Se Ha Equivocado El Proyecto Beps En El Planteamiento? Los Paradigmas de la Fiscalidad Internacional Que No Han Sido Cuestionados (Is the Approach of the BEPS Project Mistaken? The Paradigms of International Taxation that Have not Been Called into Question)

Almudí, Ferreras, Hernández (dirs): El plan de acción sobre erosión de bases imponibles y traslado de beneficios (BEPS): G20, OCDE y UE (Pamplona: Aranzadi 2017)
Number of pages: 22 Posted: 04 Jul 2018 Last Revised: 05 Jun 2019
Eva Escribano
Universidad Complutense de Madrid
Downloads 98 (489,656)
Citation 1

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proyecto BEPS, OCDE, fiscalidad internacional, convenios de doble imposición, impuesto sobre sociedades

9.

Spanish Report for 2020 EATLP Congress: Taxation and Value Creation

Forthcoming in “Taxation and value creation” (W. Haslehner and M. Lamensch), EATLP Tax Law Series, Books IBFD (2021) reproduced with permission from EATLP
Number of pages: 12 Posted: 22 Mar 2021
Eva Escribano and Aitor Navarro
Universidad Complutense de Madrid and Max Planck Institute for Tax Law and Public Finance
Downloads 94 (503,030)

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taxation, value creation, digital services tax

10.

La corrección de la doble residencia fiscal de entidades en la red española de convenios de doble imposición: el dilema entre el criterio de sede de dirección efectiva y la propuesta (abortada) de BEPS (The Resolution of Double Tax Residence in Legal Entities in the Spanish Network of Tax Treaties: The Dilemma between the Criterion of Place of Effective Management and the (Failed) BEPS Proposal)

Almudí Cid, Hernández, Ferreras (dirs.) (próximamente): El tratado multilateral para aplicar las medidas relacionadas con los tratados fiscales para prevenir la erosión de las bases imponibles y el traslado de beneficio (Aranzadi)
Number of pages: 26 Posted: 17 Nov 2021
Eva Escribano
Universidad Complutense de Madrid
Downloads 92 (513,539)

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tax residence, double residence, place of effective management, place of incorporation, mutual agreement procedure, multilateral instrument, base erosion and profit shifting

11.

Alternative Approaches to Address The (Yet to Be Defined) Treaty Shopping Phenomenon

Intertax, vol. 47, n. 11, 2019
Number of pages: 12 Posted: 27 Mar 2020
Eva Escribano
Universidad Complutense de Madrid
Downloads 79 (559,703)

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tax treaties, tax policy, treaty shopping, corporate tax residence, limitation on benefits clauses, principal purpose test

12.

The Renaissance of the Benefit Principle for the 21th Century International Tax Reform

Kluwer International Tax Blog
Number of pages: 3 Posted: 15 Mar 2021
Eva Escribano
Universidad Complutense de Madrid
Downloads 71 (594,326)

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benefit principle, tax policy, digital economy, international taxation

13.

Day 1 of the Spanish Digital Services Tax: And Now What? A Wave of Tax Policy, Legal Interpretation and Compliance Challenges

Intertax, vol. 49, issue 6/7, Forthcoming
Number of pages: 15 Posted: 14 Jun 2021 Last Revised: 10 Dec 2021
Eva Escribano
Universidad Complutense de Madrid
Downloads 69 (603,647)

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digital services tax, digital economy, value creation, user data, social media, online advertising, sharing economy

14.

The Arrival of the New BEPS PE Clause in Actual Tax Treaties via the MLI: Impact, Risks and Need for Further Regulatory Changes (Particular Focus on Spain)

Intertax, Volume 51, Issue 5. Kluwer Law International, 2023
Number of pages: 17 Posted: 16 Nov 2023
Eva Escribano
Universidad Complutense de Madrid
Downloads 68 (608,209)

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permanent establishment, BEPS project, multilateral instrument, dependent agent, commissionaire arrangements, preparatory and auxiliary activities, attribution of profits to permanent establishments, Spanish tax law, Spanish PE approach

15.

A Reflection on the Future of Corporate Tax Residency in the Age of Remote Work and Mobility of Individuals

Number of pages: 23 Posted: 22 Jul 2022 Last Revised: 26 Dec 2023
Eva Escribano
Universidad Complutense de Madrid
Downloads 53 (693,003)

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corporate tax residence, place of effective management, tie-breaker rule, remote work, telework, mobility

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digital economy, value creation, user contribution, permanent establishment, international taxation, tax policy