Pillar Two and Private Capital: What the new global minimum rate of effective taxation means for the private capital sector
Update: 2023-06-19
Description
In this podcast, our tax and funds & asset management lawyers discuss how the OECD/G20 plans for a global minimum tax will impact private capital. Tax partner James Burton (London) and tax counsel Guilhem Becvort (Luxembourg), moderated by funds & asset management partner Emma Danforth (London), discuss various topics including:
- Back to basics: What is Pillar Two and how will the new global minimum tax work?
- Key factors that determine who is in or out of scope of Pillar Two
- Potential exclusions that could apply to those in the private capital sector
- Practical implications for those in scope and why it is important to start thinking about these new rules now.
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