Dbriefs webcast
M&A series
Aired Tuesday 3 December 2024
Host: Mike Thorne
Presenters: Anthony Stobart, Shaun Webb, Erica Hall
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Pillar 2 has been in force in various jurisdictions since the start of 2024 and is now being seen in many M&A transactions. Certain aspects of Pillar 2 are very different from typical tax regimes and this can cause particular difficulties when buying or selling companies. Our presenters will draw on practical experience to give insights into how Pillar 2 differs from other taxes in the M&A context, presenting a simple M&A case study and stepping through the key thought processes in navigating the Pillar 2 issues. Do you engage in M&A transactions where the Target or counterparty is within the scope of Pillar 2? We’ll discuss:
- Locked box vs completion accounts
- Protection in jointly-owned scenarios
- Carve-outs from larger groups
The session is aimed at those who have a basic understanding of how Pillar 2 works and its charging provisions, but will not assume any advanced knowledge. Join us to gain an insight into this important area of tax.