Tibor Hanappi is an economist specialised in international business taxation with experience in tax policy analysis for national authorities, research institutions, international organisations and private clients. At the OECD Centre for Tax Policy and Administration since January 2015, he has been working directly with the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) including on BEPS Action 11, the Interim Report on the Tax Challenges arising from Digitalisation and the Economic Impact Assessment of the Pillar One and Pillar Two proposals. Prior to joining the OECD, Tibor led a research team at the Institute for Advanced Studies in Vienna (IHS) and worked at the research departments of the International Labour Organisation in Geneva and the Asian Development Bank in Manila. He holds a B.A. and M.A. in economics from University of Vienna and a Ph.D. in economics from University of Linz as well as a B.A. in East Asian Studies from University of Vienna.