Dbriefs webcast
M&A series
Aired 24 March 2026
Host: Anthony Stobart
Presenters: Erica Hall, Tara Evans, Raymond Chan
As Pillar Two appears in increasing numbers of M&A transactions, it is essential to understand and seek protection against Pillar Two Top-up Tax liabilities which can arise. The calculation of Top-up Tax under Pillar Two contains underlying features which are not always well understood. In particular, the difference between Top-up Tax calculated for jurisdiction is often different to Top-up Tax calculated for individual entities in that jurisdiction. This can lead to unexpected liabilities for all parties. We’ll discuss:
Understand how you can plan ahead for your business.