In this short video our Direct Tax partner, Ritu Shaktuwat (, explores key tax issues in structuring earn outs in India. Earn outs are important devices used in M&A transactions to deal with future uncertainty in the performance of the target. Given that we live in uncertain times earn outs are very topical in India today. In every earn out there are important considerations in structuring the deal including commercial, tax, practical, and legal issues. Tax is a primary consideration which strongly influences earn out structures and therefore this video should be of interest to anyone involved in or considering earn outs in India.

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