transaction
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Share exchanges — the dispute over tax neutrality
The tax exemption for share exchanges, set out in Polish law in Article 24(8a) of the Personal Income Tax Act and Article 12(4d) of the Corporate Income Tax Act respectively, perfectly illustrates a situation in which the way a transaction is carried out…
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Transaction pricing: completion accounts, earn-outs and locked boxes
A price based on the company’s position at completion, post-acquisition results or historical locked-box accounts? These mechanisms address different risks.