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Allen & Overy is an international legal practice and trusted counsel to the world’s leading companies, financial institutions and public sector organisations. In this series of podcasts, our lawyers share their perspectives on today’s most significant global legal, regulatory and commercial issues. Disclaimer: Podcasts are not legal advice. Laws may have changed since a podcast was recorded.
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Thursday Feb 22, 2024
Thursday Feb 22, 2024
In this podcast, our tax experts look into the implications of Pillar Two, the OECD/G20’s initiative to introduce a global minimum tax, for structured finance transactions.
Tax partners Chris Harrison, Esther Lemmon and Charles Yorke speak to tax knowledge counsel Brin Rajathurai about various topics including:
- A recap of the global minimum tax – what is Pillar Two and how does it work?
- The tax consequences of the new rules in the context of structured finance transactions and the potential commercial repercussions
- The significance of consolidation for Pillar Two purposes and unexpected grouping of orphan vehicles
- How the UK and other jurisdictions are addressing some of the potential issues for structured finance transactions