Tax insurance in M&A

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      <subfield code="a">In most M&A transactions, tax forms an integral part of the due diligence (DD) conducted. The tax DD is meant to allow the buyer to attain a more in-depth understanding of the tax risk profile and liabilities associated with the target. Tax risks and liabilities identified during such a DD could be accounted for by way of specific indemnities in the share purchase agreement or a purchase price adjustment. The Asian M&A community is increasingly seeing the potential of tax insurance to remove such an obstacle. </subfield>
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      <subfield code="g">01/07/2020 Número 7 - julio 2020 , p. 64-65</subfield>
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