Deals Under the Tax Lens Part Two

SPA Negotiations – A Deep Dive

At the heart of every share acquisition is the Sale and Purchase Agreement (“SPA”), which documents the agreed commercial terms and forms the contractual foundation of the transaction. When viewed through a tax lens, SPA negotiations centre around the following key areas:

Who Bears The Tax Bill Post Closing?

While the purchase price determines the value of the deal, the SPA determines who ultimately bears the economic burden of historical - and, in some cases, future - tax risks.

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