Tag: M&A Due Diligence
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Complete Section 122 surcharge guide for SMB importers. What it is, what is excluded under Annex II, USMCA carve-out, expiration date, and refund possibilities.
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Norway’s Seafood Export Industry: Tariff Challenges & Market Access Norway is the world’s second-largest seafood exporter, but faces significant tariff barriers in key markets because agriculture and fisheries are excluded from EEA free trade. EU tariff-rate quotas, UK tariff changes post-Brexit, and US Section 301 tariffs create complex market access challenges requiring specialized expertise to…
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Tariff impact during M&A acquisition due diligence: when this scenario arises, key risks, and how to think about tariff exposure.
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Private equity portfolio tariff optimization: when this scenario arises, key risks, and how to think about tariff exposure.
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How USMCA-qualifying goods are exempt from Section 122. Qualification requirements, documentation, and the central commercial advantage in 2026.
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Drawback successor in interest after M&A. Stock vs asset purchase, assignee designation, drawback rights transfer.
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Sell-side tariff preparation for target companies preparing for sale. Compliance cleanup, refund opportunity capture, audit posture.
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Quality of Earnings (QofE) schedules and tariff costs. EBITDA adjustments, run-rate tariff modeling, deal valuation impact.
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Earnouts and tariff exposure. EBITDA volatility from tariff changes, earnout protection, definition adjustments.
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Carve-out and spinoff tariff considerations. New importer setup, broker engagement, USMCA qualification transition.