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 |