Tax due diligence in a merger or acquisition aims to:
- Identify and evaluate tax liabilities with no provisions and which are triggered as a result of the transaction.
- Assist in in the transaction/ deal structuring.
- Assist in future tax planning and tax incentives.
Tax due diligence initiatives can either be:
- Related to the transaction:
- Mitigating against tax exposures not captured in the purchase price.
- Planning for tax issues arising from the deal itself
- Tax efficiency in the deal structuring
- Post transaction: tax-efficiency in line with the buyer’s objectives.
A&A offers advisory and guidance from experienced professionals in tax due diligence in Kenya.