Strategic tax responses and business restructurings in the era of Pillar Two

This article explores how MNEs can seize global opportunities by implementing strategic tax responses and business restructurings that are fit for the evolving landscape shaped by Pillar Two.

In response to the global implementation of Pillar Two, multinational corporations are reconsidering their global effective tax rate building blocks and business structures. With the introduction of a global minimum tax rate of 15 percent, companies are compelled to navigate a drastically altered fiscal landscape, where traditional strategies that rely on low-tax jurisdictions may no longer yield the same benefits. This shift has spurred a wave of strategic restructuring, with firms seeking...

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Authors: Alia Lum

Published Date: 31 January 2025