The growing complexity of National and International tax laws, imposed on businesses, aggressive (and sometimes, evasive) tax-reducing or deferring strategies employed by taxpayers, vigorous enforcement by taxing authorities and expansion by governments of bases for tax nexus, all combine to add risk to an investment made in the absence of a proper tax review. Our Tax diligence covers not only income taxes, but also GST and other taxes. Where target companies have either foreign subsidiaries or foreign parents, tax due diligence may include a review of transfer pricing and foreign tax credit issues.