Tax Due Diligence

This book is a practical guide to the subject of tax due diligence. It shows that tax due diligence is not a commodity, leading the reader through the process and explaining, at each stage, how to extract the maximum value from tax due diligence. Covering a wide range of transaction scenarios, the book deals with every aspect of tax due diligence. It is written from a UK perspective with reference to UK legislation. It also discusses cross border issues, Organization for Economic Co-operation and Development guidelines, and contains a chapter on an international survey of publicly available information. Contents include: what tax due diligence is and what it is not * the different circumstances in which tax due diligence is required and the implications of each * planning tax due diligence * defining scope and avoiding unnecessary tax due diligence * managing the tax due diligence process * obtaining and analyzing information * how best to address issues identified by tax due diligence * making the most of limited information . tax due diligence in asset deals.