This paper covers key issues in tax due diligence including:
- fundamentals of tax due diligence
 - role of vendor tax due diligence
 - tax risk management strategies: 
- pricing adjustments
 - tax warranty and indemnity protection
 - managing tax risk through structuring
 
 - key areas of tax risk, including tax consolidation and clear exits
 - pre-sale restructuring, including pre-sale dividends and pre-sale carve-out of excluded assets.