The intersection of Pillar Two and M&A tax

This article, the third in our global series, explores how Pillar Two interacts with M&A activities — focusing on acquisitions, dispositions, joint ventures and carve-outs.

As multinational enterprises (MNEs) continue to navigate the evolving landscape of global taxation, the intersection of Pillar Two with mergers and acquisitions (M&A) transactions presents unique challenges and opportunities. Understanding the impact of Pillar Two on M&A transactions is crucial. Pillar Two introduces a global minimum tax rate of 15 percent that significantly affects M&A activities. Companies engaging in acquisitions or dispositions must consider how these trans...

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Authors: Christian Athanasoulas

Published Date: 22 April 2025