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Pillar Two and structured finance – What impact is the new global minimum rate of tax having on structured finance transactions?

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Manage episode 402343231 series 2539189
Content provided by Allen & Overy and Amp; Overy. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Allen & Overy and Amp; Overy or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://player.fm/legal.

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
  continue reading

117 episodes

Artwork
iconShare
 
Manage episode 402343231 series 2539189
Content provided by Allen & Overy and Amp; Overy. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Allen & Overy and Amp; Overy or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://player.fm/legal.

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
  continue reading

117 episodes

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