საგადასახადო დასაშვები
Every business owner knows they’re required to pay income tax, however this is only the tip of the iceberg in terms of potential tax obligations. So, a thorough investigation of a target company’s tax obligations and the tax implications of the deal itself are critical to a profitable transaction.
THE TAX DUE DILIGENCE PROCESS
The due diligence process where tax is concerned, involves the following components:
Understanding the target’s existing tax structure
Understanding the expected transaction structure
Reviewing the target’s historical tax compliance
Identifying any historical tax exposures
The aim is to determine what responsibilities, liabilities and tax issues exist.