Title: Pillar 2 – Impact on M&A transactions
Presenters: Daniel Ho, Anthony Stobart, Wenjie Chan, and David Schultz
Date: 23 October 2025, 2:00 PM – 3:00 PM SGT (GMT +8)
From minority stake investments to full acquisitions, the impact of Pillar Two will differ and therefore, reshape M&A transactions. With rules now being implemented across multiple jurisdictions within Asia Pacific, Pillar Two has been influencing acquisition and financing structures, expand buyer tax due diligence scopes, and drive changes in sell-side structuring and negotiation strategies.
Beyond mere tax compliance (which will be relevant for due diligence), Pillar Two is now a force which can shape M&A deals — altering carve out and acquisition structures, changing how tax risk, contractual protections and post-transaction price adjustments are negotiated - even in the context of minority stake transactions. With real-world examples from across Asia Pacific, participants will gain insights on how to spot risks early and defend value at the negotiating table from a Pillar Two perspective.
This session will feature speakers who will discuss what they have seen around M&A transactions in the context of Pillar Two. The rationale that you believe will be of interest to tax executives across the region.
From minority stake investments to full acquisitions, the impact of Pillar Two will differ and therefore, reshape M&A transactions. With rules now being implemented across multiple jurisdictions within Asia Pacific, Pillar Two has been influencing acquisition and financing structures, expand buyer tax due diligence scopes, and drive changes in sell-side structuring and negotiation strategies.
