Eva Escribano

Universidad Carlos III de Madrid

Assistant Professor of Tax Law

Calle Madrid 126

Getafe, Madrid 28903

Spain

http://https://es.linkedin.com/in/evaescribano

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 48,452

SSRN RANKINGS

Top 48,452

in Total Papers Downloads

887

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Ideas:
“  Working on international taxation, tax policy with particular emphasis on rules linking corporate taxpayers and profits to territories (e.g. corporate tax residence and permanent establishment) and the challenges brought by the digital economy and theoretical foundations behind the jurisdiction to tax (e.g. benefit principle).  ”

Scholarly Papers (8)

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 Carlos III de Madrid
Downloads 440 (68,567)
Citation 1

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

2.

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 Carlos III de Madrid
Downloads 97 (283,461)
Citation 1

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

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

4.

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 Carlos III de Madrid
Downloads 80 (319,515)

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BEPS, international taxation, permanent establishment, tax residence

5.

¿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 Carlos III de Madrid
Downloads 62 (367,467)

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

6.

Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle (Table of Contents)

Kluwer Law International, Vol. 70, 2019, ISBN 978-94-035-0640-1
Number of pages: 12 Posted: 15 Jun 2019
Eva Escribano
Universidad Carlos III de Madrid
Downloads 54 (392,826)

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

7.

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 Carlos III de Madrid
Downloads 52 (399,453)

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

8.

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 Carlos III de Madrid
Downloads 20 (546,202)

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