<\/span><\/h2>\n\nHow much does tax due diligence cost?<\/b><\/h3>\n\n
There is no single fee. The cost depends on the size of the company, the number of years and taxes within the scope and the complexity of the transaction. It is usually quoted once that scope has been defined.<\/p>\n\n
How many tax years does the review cover?<\/b><\/h3>\n\n
As a general rule, the years that are not yet time-barred are reviewed. In Andorra, the general limitation period for tax matters is three years, subject to the rules on calculation and interruption set out in the legislation. The scope of the review may also be extended where there are items or contingencies originating in earlier years that continue to have tax effects.<\/p>\n\n
How long does it take?<\/b><\/h3>\n\n
The timeframe depends on the scope of the review, the volume of documentation and the complexity of the transaction. A complete, well-structured data room can speed up the process considerably.<\/p>\n\n
How does it differ from financial due diligence?<\/b><\/h3>\n\n
Tax due diligence focuses on taxes and tax contingencies; financial due diligence analyses the quality of earnings, debt, working capital and the sustainability of the business. They are complementary reviews that are usually carried out at the same time.<\/p>\n\n
Is tax due diligence mandatory?<\/b><\/h3>\n\n
As a general rule, it is not a legal requirement. It is a risk analysis and management tool that is particularly relevant when the transaction is of significant size, has a complex structure or there are doubts about the tax position of the target company.<\/p>\n","protected":false},"excerpt":{"rendered":"
Tax due diligence is the review of a company\u2019s tax position ahead of a sale, a merger, the entry of an investor or a corporate restructuring. In Andorra, where a growing number of groups and investors are setting up or acquiring companies, this review is key: whoever acquires a company must also take into account […]<\/p>\n","protected":false},"author":9,"featured_media":18002,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-18180","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/18180","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/comments?post=18180"}],"version-history":[{"count":1,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/18180\/revisions"}],"predecessor-version":[{"id":18181,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/18180\/revisions\/18181"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media\/18002"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media?parent=18180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/categories?post=18180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/tags?post=18180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}