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OECD’s Pillar II impact on Cross-Border M&A
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Bachelor's thesis
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en
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28
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In this thesis I examine the impact of OECD’s Pillar II on cross-border mergers and acquisitions (M&A) by analysing its effects on M&A strategy, deal structuring, acquisition assessment, compliance burdens, M&A decision-making, and the attractiveness of acquisition targets. These matters are explored through a comprehensive literature review and an expert interview with a Senior Tax Manager from a Big Four accounting firm in Finland. The findings indicate that Pillar II reshapes Cross-Border M&A mostly by introducing complex compliance requirements and influencing strategic considerations. Furthermore, the attractiveness of acquisition targets is altered, especially in jurisdictions with previously advantageous tax regimes and incentives. This study highlights the necessity for multinational enterprises to adapt their M&A strategies and operational frameworks to mitigate new tax and compliance risks as a consequence of Pillar II.