Within the framework of the acquisition of a business, whether it is by means of a purchase of the shares, of the assets or a merger, an informed purchaser will make a thorough examination thereupon. This examination, called the due diligence, will be conducted at the level of all the important elements of the business in order to properly evaluate it before proceeding to its acquisition. The legal, financial, tax, operational aspects are to be examined in this process by the various advisers of the purchaser.
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