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Acquisition Agreement Representations and Warranties of Audits and Disclosures


Book Publication Date: May 2014
Description: In acquisition agreements, tax matters are often dealt with in an appendix to the agreement or even a separate agreement to provide clarity. The agreement will include representations and warranties regarding tax issues. This sample clause states that the target has not been subject to any audits and has made all required tax disclosures.
Type: Contract Clauses
PLI Item #: 136849
Practice Area: Accounting, Corporate & Securities, Tax
Keywords: "acquisition"; "merger"; "M&A"; "target"; "seller"; "tax"; "representations and warranties"; "audits"; "disclosure"; "tax deficiency"; "treasury regulations"; "tax code"

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