The Individual Side of International Taxation: The Case of the OECD/G20 BEPS Project

The research examines how the OECD Base Erosion and Profit Shifting (BEPS) Project addresses the participation of individual owners of multinational enterprises in BEPS arrangements. It delves into existing scholarly knowledge and uncertainties in this area, discusses the key factors shaping general opinions and offers a more comprehensive analysis of potential policy options, implications and challenges stemming from the BEPS Project’s provisions addressing individual involvement in the BEPS arrangements of multinational enterprises. In addition to bridging the gap in academic knowledge, this research aims to aid governments in implementing relevant national policies and lays the groundwork for further academic research into various aspects of the BEPS Project at the global and national levels.