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

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