Session Details Page | International Bar Association

The New Era of Taxation

6 Nov - 8 Nov 2024

Session information

Unpacking Pillar 2 – impact on cross-border M&A transactions

Thursday 7 November (1015 - 1145)

Description

This panel delves into the complexities arising from the interplay between the OECD's global minimum tax initiative (Pillar 2) and cross-border M&A activity. Experts will dissect how Pillar 2's rules, including the IIR and UTPR, impact deal structuring, tax liabilities, and the potential for future tax disputes. The discussion will also explore how various dispute prevention and dispute resolution mechanisms may be used to achieve tax certainty under the GloBE rules.

Session / Workshop Chair(s)

Amelia O'Beirne	A & L Goodbody, Dublin, Ireland
Joe Sullivan	Covington & Burling, Washington, District of Columbia, USA

Speakers

Maria Seung Yon Chang	Bae Kim & Lee, Seoul, South Korea
Romain Desmonts	McDermott Will & Emery, Paris, France
Dr Sven Kluge	Flick Gocke Schaumburg Partnerschaft mbB, Stuttgart, Germany
Michael Molenaars	Stibbe, Amsterdam, Netherlands
Antonio Pedro Braga	Garrigues, Porto, Portugal

Session presentations

Unpacking Pillar 2 - impact on cross-border M&A transactions

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