BEPS Pillar 2: Implications for the private equity industry
02 February 2023While the OECD’s proposals for a global minimum effective corporate tax rate are primarily aimed at large trading groups, in principle they can affect any kind of entity or structure that meets the scoping criteria – including private equity (PE) houses, their funds and asset holding companies (AHCs).
In this document we examine how the rules apply in a PE context and look at the issues that houses will need to think about when:
- assessing the rules’ impact at house level;
- establishing new funds and determining the position of existing ones; and
- acquiring portfolio businesses.
The exposure dashboard within the document is designed as a risk assessment tool to help managers identify where there might be exposure within the group and wider fund structures.
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