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The global tax landscape is undergoing a major transformation as more than 100 countries have agreed to implement, and to a varying extent have implemented, Pillar Two, which seeks to ensure that all large multinational enterprise groups pay a minimum level of tax on their income, regardless of where they operate or locate their profits. It is therefore appropriate to consider the potential practical relevance and impact of Pillar Two on the world of investment funds. This article aims to provide an overview of this impact, with a particular focus on the implementation of Pillar Two in Luxembourg and the United Kingdom.
Schaffner et al. (Fri,) studied this question.