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Price adjustment and locked box in purchase and sale transactions In M&A transactions or contracts for the sale and purchase of companies, the price determines the most relevant negotiating circumstance. However, given the length of time required for this type of transaction, it is difficult to establish a balanced price from the outset. Bear in […]

Uncertainty generated by the Royal Decree regulating the formation of the registry of tax warehouse extractors On April 5, 2023, the Royal Decree 249/2023 was published in the Official State Gazette, through which the formation of the Register of extractors of fiscal deposits of products included in the objective scope of the tax on hydrocarbons is

Signing and closing of business purchase and sale operations Company purchase and sale agreements, known as SPAs, are complex legal documents that set out the conditions for the acquisition of a company. In these operations, it is common to work with two fundamental concepts: the signature and the closure. We are going to explain the

Digitization in Due Diligence in M&A processes The role of digitization in M&A operations In today’s business world, digitization has become a fundamental tool for competitiveness and long-term success. Corporate transactions are no exception, and companies are increasingly turning to digitization to optimize and improve their merger and acquisition processes. In this article, we explore

Criminal Compliance in the field of hydrocarbons We must begin by explaining what Criminal Compliance is and then circumscribe it in the field of hydrocarbons and, finally, highlight the importance of the Compliance Officer (without whom Criminal Compliance is ineffective). Origin of Criminal Compliance Criminal compliance (or crime prevention manual in the business environment) is