Abstract
Merger and Acquisition Transactions require significant due diligence by the parties to the transaction. If merger the transaction has international aspects or components, then required due diligence is magnified dramatically. The article sets out issues that need to be investigated when there is that international component. These issues are rarely investigated, because the issues are not well known to those tasked with conducting due diligence on the transaction, nor how the investigation of the issues should be conducted.
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