‘Tis the season when most business leaders start thinking about two things; end of year numbers and employee appreciation. Whether it’s delivered in the form of a bonus, holiday gift, or just a card ...

Bid-ask spreads have recently been a sticking point in oil and gas deals. Sellers may feel optimistic on commodity prices or future asset performance, but buyers may be cautious, or even pessimistic, ...

Sale of a business is taxable as a capital gain in the year of sale/transfer, be it transfer by way of shares or on slump-sale basis. There might be contingent consideration payable in business ...

In merger and acquisition (M&A) transactions involving acquisition of shares of a company (target company), payment is often structured in two stages, viz. (i) upfront consideration, payable ...