News & Analysis as of August 16, 2025

Pillar 2

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The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of WWII. The EU maintains a common currency as well as several intranational institutions, including the European Parliament and the European Commission. less -

Pillar II in Luxembourg: What Investment Funds Need to Know

Goodwin on 4/10/2025

The implementation of the Organisation for Economic Co-operation and Development’s (OECD’s) Pillar II rules in Europe, and in the Luxembourg law on 22 December 2023 (the Pillar II Law) in particular, has been a major...more

What Does 2025 Hold for the Global Minimum Tax (Pillar Two)?

A&O Shearman on 1/17/2025

Rewriting the international tax framework to introduce a Global Minimum Tax (also known as Pillar Two) was always going to be a battle against the odds. However, despite various obstacles and setbacks, we closed out 2024 with...more

What does Pillar Two mean for structured finance?

A&O Shearman on 12/15/2023

Born of the OECD’s base erosion and profit shifting (BEPS) project, the Pillar Two rules introduce a global minimum corporate tax rate of 15% on multinationals of a certain size. The reforms reflect the outcome of an...more

Impact of Pillar Two on Tax Risk Apportionment for a Corporate Sale

BCLP on 11/9/2023

How do you draft a tax covenant for a corporate sale when the Seller Group is within the scope of a Pillar Two charge? This is an issue that will become increasingly relevant as we approach the Pillar Two start date at the...more

Private Markets Update - 2023

McDermott Will & Schulte on 5/31/2023

Welcome to the inaugural Private Markets Update, which highlights developments in the European private markets, covering the issues that matter to investors in alternative assets. Touching on themes as diverse as predictions...more

International Legal Highlights | June 2022

McDermott Will & Schulte on 6/6/2022

EUROPEAN COMMISSION ADOPTED A PROPOSAL DIRECTIVE ON CORPORATE SUSTAINABILITY DUE DILIGENCE - On 23 February 2022, the European Commission (EC) adopted a proposal for a directive on corporate sustainability due diligence...more

An Overview of OECD Pillar 2

McDermott Will & Schulte on 2/14/2022

The Organisation for Economic Co-operation and Development (OECD)/G20 Global Anti-Base Erosion (GloBE, Pillar 2) Model Rules, published in December 2021, intend to address perceived challenges to long-standing international...more

OECD Pillar 2 Q&A

McDermott Will & Schulte on 2/14/2022

WHAT IS THE AIM OF PILLAR 2 RULES? The aim of the Organisation for Economic Co-operation and Development (OECD) Inclusive Framework’s project is to ensure that multinational groups of companies pay a minimum level of tax...more

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