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This content was originally published by Allen & Overy before the A&O Shearman merger.
Episodes

Monday Jul 24, 2023
Pillar Two and M&A – How the new global minimum rate of tax is impacting M&A
Monday Jul 24, 2023
Monday Jul 24, 2023
In this podcast, our tax experts explore some practical implications that Pillar Two could have on M&A transactions and documentation.
Tax PSL Counsel Brin Rajathurai discusses various topics with Tax Partner Godfried Kinnegim and Tax Counsel Gareth Banfield, including:
- A refresher on Pillar Two and where we are with implementation
- Pillar Two's impact on documentation and risk allocation in M&A transactions and joint ventures
- Understanding Pillar Two's wider impact on deal structure, pricing, and modelling
- The importance of monitoring developments and having a flexible, cooperative approach
Version: 20241125