OECD’s Pillar II Impact on Cross-Border M&A

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School of Business | Bachelor's thesis
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Date

2025

Department

Laskentatoimen laitos

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Mcode

Degree programme

Laskentatoimi

Language

en

Pages

28

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Abstract

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.

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Thesis advisor

Nickpour, Ali

Keywords

Pillar II, Cross-Border M&A, multinational enterprises, M&A strategy, tax incentives, tax competition, SBIE

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https://urn.fi/URN:NBN:fi:aalto-202506084300

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[kand] Kauppakorkeakoulu / BIZ