ArticleSearchersM&A
LOI Signed: What Searchers Should Not Underestimate Next
The LOI is signed. Valuation, structure and the main commercial terms are agreed. From here, diligence, financing, tax and the SPA all move at the same time.
Articles.
Perspectives across Legal, Tax & Accounting.
ArticleCorporateTax
A Clean Exit Is Not the Same as a General Release
A managing director exit may look settled on the day he leaves. But discharge, release, handover and shareholder decisions do different legal jobs.
ArticleTaxM&A
Deal Costs in M&A: Deductible Expense or Acquisition Cost?
Transaction costs can be a significant cost item in an M&A process. Whether they are immediately deductible or increase the acquisition cost depends on what caused the expense.
ArticleSearchersCorporate
Acquisition GmbH: Get the corporate purpose right before the deal
A single line in the articles of association can determine whether a searcher needs another notary appointment later in the acquisition process.
ArticleAccountingTax
CLIQ is now Legal, Tax & Accounting
Legal and tax should not meet for the first time at the end of a transaction. CLIQ now combines Legal, Tax & Accounting under one roof.