Pillar Two in Luxembourg in the Context of Mergers and Acquisitions and Reorganizations

In this article, the authors examine how the Pillar Two rules may apply in the context of mergers and acquisitions transactions and reorganizations and comment on selected implications of such transactions for Luxembourg players.

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Publication Details

Journal
European Taxation
Published
2026-05-22
DOI
https://doi.org/10.59403/10h9c0q
Primary Topic
Corporate Governance and Law
Type
article
Field-Weighted Citation Impact
0.00
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article

Pillar Two in Luxembourg in the Context of Mergers and Acquisitions and Reorganizations

DiogoDuartede Oliveira, MiguelPintode Almeida
European Taxation
Corporate Governance and Law
article

Pillar Two in Luxembourg in the Context of Mergers and Acquisitions and Reorganizations

DiogoDuartede Oliveira, MiguelPintode Almeida
article en

Abstract

In this article, the authors examine how the Pillar Two rules may apply in the context of mergers and acquisitions transactions and reorganizations and comment on selected implications of such transactions for Luxembourg players.

European TaxationVol. 66(5)
Openalex Percentile: Top 5%
Corporate Governance and Law
DOISourceOpenAlex
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Pillar Two in Luxembourg in the Context of Mergers and Acquisitions and Reorganizations — DiogoDuartede Oliveira, MiguelPintode Almeida · European Taxation (2026) | TGRS Research Map | TGRS