Aspecte fiscale importante în procesul de due diligence și în contractul de vânzare-cumpărare de acțiuni
Tax key aspects in due diligence and shares sale-purchase agreement

Summary/Abstract: When listing the reasons for mergers and acquisitions, the business and economic reasoning are first mentioned, the taxes being the last on the agenda, in order to avoid, probable, potential claims of tax evasion or tax avoidance. However, when such transactions take place, it is normal for a business to monitor taxes, in order to gain a clear understanding of the tax implications that may arise at the level of entities involved in such a process. This article aims to present some key tax issues that need to be considered by taxpayers in a due diligence process as well as when negotiating a share sale-purchase agreement.

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