DiscoverA&O Shearman podcast archivePillar Two and M&A – How the new global minimum rate of tax is impacting M&A
Pillar Two and M&A – How the new global minimum rate of tax is impacting M&A

Pillar Two and M&A – How the new global minimum rate of tax is impacting M&A

Update: 2023-07-24
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In this podcast, our tax experts explore some practical implications that Pillar Two could have on M&A transactions and documentation. 


Tax PSL Counsel Brin Rajathurai discusses various topics with Tax Partner Godfried Kinnegim and Tax Counsel Gareth Banfield, including:


  • A refresher on Pillar Two and where we are with implementation

  • Pillar Two's impact on documentation and risk allocation in M&A transactions and joint ventures

  • Understanding Pillar Two's wider impact on deal structure, pricing, and modelling

  • The importance of monitoring developments and having a flexible, cooperative approach

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Pillar Two and M&A – How the new global minimum rate of tax is impacting M&A

Pillar Two and M&A – How the new global minimum rate of tax is impacting M&A

Allen & Overy