Selling a Business: Plan Carefully for Assumed Liabilities and Deferred Compensation

In determining the sales price in an acquisition, the seller must determine how assumed liabilities will be treated and either adjust the sales price accordingly or plan to allow the deduction to occur prior to sale. […]

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Tax Complications of an Earnout: How Earnouts Trigger Tax Considerations in M&A Deals

An earnout is a contractual mechanism in acquisitions that provide for contingent additional payments from the buyer of the company to the seller’s shareholders. Earnouts are usually received if the business that is acquired meets certain financial or other milestones after the acquisition is closed. […]

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The Critical Role of Tax Treatment and Structuring in International M&A

There can be additional complexities involved in cross-border acquisitions. It is important to understand the tax treatment in each country in order to ensure the acquiror and target receive the desired result. Techniques for acquisitions in one country can be different than in the other and the resulting tax implications can be significant even if unintended. […]

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