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

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