Financing: Latest trends and developments across the world

Global financing rules are undergoing constant transformation as jurisdictions tighten anti-abuse measures and implement new tax reforms, such as the One Big Beautiful Bill Act (OBBBA). Multinational enterprises must navigate a complex landscape of interest capacity rules, thin capitalization standards, anti-hybrid provisions, controversy, foreign exchange and evolving withholding tax regimes — all while considering special anti-avoidance rules for intercompany financing under Pillar Two.

This webcast will provide a comprehensive update on the latest financing-related tax developments worldwide. We will examine how these changes affect intra-group financing approaches, treasury operations and overall tax risk management. Panelists will offer insights into the implications of the relevant provisions across various regions, including the EU member countries, the Asia Pacific (APAC), Latin America (LATAM) and the United States. They will provide a US perspective on the topic and address recent updates under the OBBBA, as well as explain special financing rules under Pillar Two.

Date: Wednesday, November 19, 2025

Time: 1:00-2:00 p.m. ET New York; 10:00-11:00 a.m. PT Los Angeles

Registration: Register for this event.

Panelists

Tobias Appl, Managing Director, German Tax Desk Leader | NY, International Tax and Transaction Services, Ernst & Young LLP

Serge Huysmans, Partner, BEPS Desk Leader | NY, International Tax and Transaction Services, Ernst & Young LLP

Gabriela Penteado Cursino De Moura, Senior Manager, Latin America Business Center | NY, International Tax and Transaction Services, Ernst & Young LLP

Adriana Sanmarti, Senior Manager | Miami, International Tax and Transaction Services, Ernst & Young LLP

Wendy Wong, Senior Manager, Singapore Tax Desk | Chicago, International Tax and Transaction Services, Ernst & Young LLP

Moderator

Alain Horat, Partner, Swiss Desk Leader | NY, International Tax and Transaction Services, Ernst & Young LLP

CPE credit offered: up to 1.2 depending on actual duration. Recommended field of study: Taxes. Learning objectives: Describe recent global financing-related tax developments; identify potential effects on intra-group financing approaches; assess the implications for multinational enterprises. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

EY webcast managed and produced by Ernst & Young LLP's Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.com and Barbara Kirchheimer | barbara.kirchheimer@ey.com

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