With international agreement having been reached on the key aspects of the OECD’s pillar two, multinationals will have to consider the impact these rules might have in practice in an M&A context. Pillar two will affect financial modelling, as well as deal structuring and different bidders’ competitiveness. There may be new contractual protections to consider and a need for more post-acquisition cooperation. The intention is that the rules are implemented in 2023/24, so multinationals will have to get to grips with these issues quickly.
If you are not a subscriber, subscribe now to read this content.
With international agreement having been reached on the key aspects of the OECD’s pillar two, multinationals will have to consider the impact these rules might have in practice in an M&A context. Pillar two will affect financial modelling, as well as deal structuring and different bidders’ competitiveness. There may be new contractual protections to consider and a need for more post-acquisition cooperation. The intention is that the rules are implemented in 2023/24, so multinationals will have to get to grips with these issues quickly.
If you are not a subscriber, subscribe now to read this content.
46e37824-a968-47e3-9df6-5cabde126ca3.jpg?sfvrsn=96a277a5_1)
.tmb-editorspic.jpg?sfvrsn=df04ab27_1)
