Tax Provisions in Irish Share Purchase Agreements & Tax Deeds - Beyond the Basics

Introduction

This practical and interactive virtual classroom session is designed for solicitors, accountants, tax advisers and other professionals involved in corporate transactions.

Drawing on current Irish M&A practice, Robert Dever of Eversheds Sutherland (Ireland) LLP will examine the tax protections typically sought by purchasers in share acquisitions, with particular focus on tax warranties and tax deeds.

This session will explore the rationale behind key tax warranty provisions, the risks they are intended to address and how they interact with tax due diligence findings and tax deed protection.

Participants will gain insight into current market practice, common negotiation points and the practical considerations that arise when allocating tax risk in Irish share purchase transactions.

What You Will Learn

This live and interactive session will cover the following:

• Understand the commercial objectives underpinning tax warranties and tax deeds
• Distinguish between risks that should be addressed through warranties, disclosure, indemnities or tax deed protection
• Assess how tax due diligence findings should influence drafting and negotiation strategy
• Identify appropriate limitations, qualifications and survival periods for tax warranty claims
• Evaluate current market practice and emerging trends in Irish M&A tax risk allocation

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.