{"id":6489,"date":"2023-12-08T15:27:29","date_gmt":"2023-12-08T14:27:29","guid":{"rendered":"https:\/\/lerins.com\/liability-guarantee-and-price-adjustment-what-taxation\/"},"modified":"2023-12-08T15:27:29","modified_gmt":"2023-12-08T14:27:29","slug":"liability-guarantee-and-price-adjustment-what-taxation","status":"publish","type":"post","link":"https:\/\/lerins.com\/en\/liability-guarantee-and-price-adjustment-what-taxation\/","title":{"rendered":"Liability guarantee and price adjustment : what taxation ?"},"content":{"rendered":"<p><strong>During the transfer of all or part of a company&rsquo;s securities, the parties may prepare different types of contractual guarantees for the company&rsquo;s assets and liabilities in order to protect the buyer in the event of the subsequent emergence of a liability or a depreciation in the value of an asset resulting from an occurrence before the transfer.<\/strong><\/p>\n<p><a href=\"\/garantie-de-passif-et-revision-de-prix-quelle-fiscalite\/\" target=\"_blank\" rel=\"noopener\">Read more (french article)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>During the transfer of all or part of a company&rsquo;s securities, the parties may prepare different types of contractual guarantees for the company&rsquo;s assets and liabilities in order to protect the buyer in the event of the subsequent emergence of a liability or a depreciation in the value of an asset resulting from an occurrence [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-6489","post","type-post","status-publish","format-standard","hentry","category-publication-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/lerins.com\/en\/wp-json\/wp\/v2\/posts\/6489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lerins.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lerins.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lerins.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/lerins.com\/en\/wp-json\/wp\/v2\/comments?post=6489"}],"version-history":[{"count":0,"href":"https:\/\/lerins.com\/en\/wp-json\/wp\/v2\/posts\/6489\/revisions"}],"wp:attachment":[{"href":"https:\/\/lerins.com\/en\/wp-json\/wp\/v2\/media?parent=6489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lerins.com\/en\/wp-json\/wp\/v2\/categories?post=6489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lerins.com\/en\/wp-json\/wp\/v2\/tags?post=6489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}