The legal position of the taxpayer after BEPS – economic implications

This research project explores the evolving international tax landscape, focusing on initiatives like BEPS and the OECD/G20 IF's two-pillar solution. It analyzes how these changes impact multinational corporations, altering tax obligations and introducing compliance complexities. Specifically, it assesses the significant compliance costs facing businesses, including Austrian and European multinationals, with estimates reaching hundreds of millions of euros. This research project sheds light on the intricate relationship between legal frameworks and economic systems, emphasizing the practical implications of regulatory shifts for taxpayers and contributing valuable insights to this field.