Pillar Two and Australian Infrastructure

This report discusses some preliminary observations in relation to the potential application of the global minimum tax rules in Pillar Two with respect to Australian infrastructure investments.

As multinational enterprises await the details of the Organisation for Economic Cooperation and Development (OECD)’s Pillar Two framework, the application of the Pillar Two ‘global minimum tax rate’ to the infrastructure sector is still being considered by policy makers and investors around the world.  The large capital outlay required for infrastructure projects, the prevalence of ownership consortia with multiple investors and the preference for flow-through capital structures to maxi...

Sign in below or register now to read the full article

Authors: Scott Farrell, Minh Dao,

Published Date: 06 September 2021