Due Diligence comprises the process of investigations performed by advisors, into the details of a potential investment in a target company prior to an acquisition of its shares or assets or in preparation of an IPO. Tax implications constitute a crucial aspect in this respect which has to be examined and analyzed within in the course of a Tax Due Diligence.
This handbook serves as a guideline on the process of such Tax Due Diligence activities and is dealing with the essential tax issues on the basis of check lists and DD reports.