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Practice guide: Cross-border private acquisitions

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Cross-border private acquisitions inevitably involve the tax laws of more than one jurisdiction and raise issues that are not relevant on purely UK transactions. Many of those issues are common to both share and asset acquisitions (such as whether a withholding is required to be made from the purchase price) and some are specific to the form of acquisition. Some can be eliminated or mitigated through efficient structuring and some need to be dealt with in the sale agreement.

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