This session explores how M&A transactions impact Pillar Two outcomes. It addresses tax attributes, pushdown accounting, and PPA implications under the new rules.
Learning Outcomes:
- Analyze the Pillar Two implications of M&A transactions and reorganizations.
- Assess the treatment of tax attributes and step-ups under the GloBE rules.
- Understand purchase price allocation impacts on Pillar Two outcomes.
Who Should Attend:
In-house tax professionals involved in OECD Pillar Two compliance, planning, or policy for their employer.
Instructor(s):
Eric Sensenbrenner, Partner, Tax, Skadden, Arps, Slate, Meagher & Flom LLP
Moshe Spinowitz, Partner, Tax, Skadden, Arps, Slate, Meagher & Flom LLP
General Course Information
Access
Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the full course.
For member pricing, please login to tei.org
This is a digital product. With full paid access, content will be available for one year after the purchase date.
CPE Credits
This digital product is not eligible for Continuing Professional Education (CPE) credit.
This session includes recordings from the 2025 virtual program and the corresponding PowerPoint slides.
Length of Course
This session will take approximately 1.5 hours to complete.
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship details.
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