On June 30, 2022, Law No. 21,453 was published, which introduced amendments to the Tax Code regarding various matters, including on the obligation of financial institutions to deliver to the Service of Internal Taxes (SII) information of people and/or companies in certain cases.

This article examines how buyers and sellers are negotiating indemnity caps in private company M&A transactions, as shown in the American Bar Association’s (ABA) private target deal points studies.

In merger and acquisition transactions, the definitive purchase agreement, whether asset purchase agreement, stock purchase agreement, or merger agreement, typically contains representations, warranties, and covenants, along with related indemnification obligations.

In the course of 2021, the Supreme Court reached a significant milestone in the systematic elaboration and reconstruction of the liability of the Bank for abusive granting of credit.

The goal of the Law is to use the potential of social entrepreneurship for sustainable economic and social growth and development of Republika Srpska.