Earnout structures: Bridging valuation gaps in M&A – beware the tax complexity
JD Supra: Mergers
JUNE 30, 2025
With an observable increase in the use of earnout and contingent consideration structures in M&A, it is timely to consider the related tax complexity. There are a number of tax pitfalls that can arise for the unwary when using earnout structures. According to the ATO, a seller, for example, may be subject to.
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