General Publications March-April 2016

“Earn-Outs in Cross-Border Acquisitions: Managing Code Sec. 956 Exposure,” International Tax Journal, March-April 2016.

Earn-outs serve a useful purpose in acquisition transactions where the value of a business is a sticking point in the negotiations and buyers require a higher degree of security concerning their purchase.

Read the full article here.

"This article is reprinted with the publisher's permission from the International Tax Journal a bi-monthly journal published by CCH, a Wolters Kluwer business. Copying or distribution without the publisher's permission is prohibited. To subscribe to the International Tax Journal or other CCH Journals please call 800-449-8114 or visit www.tax.cchgroup.com."  

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