{"iri":"https://folio.openlegalstandard.org/R9HVyZN6AOaDLzX48zwSJHu","label":"Tax Matters Agreement","sub_class_of":["https://folio.openlegalstandard.org/R8uUwQ5jjK4J6dt0P4Hg7PW"],"parent_class_of":[],"is_defined_by":null,"see_also":[],"comment":null,"deprecated":false,"preferred_label":null,"alternative_labels":[],"translations":{},"hidden_label":null,"definition":"A Tax Matters Agreement delineates the rights, responsibilities, and obligations of parties in relation to tax matters, particularly when companies undergo a separation or spin-off. It specifies how the entities will address shared tax liabilities, benefits, and the management of tax-related procedures post-separation.","examples":[],"notes":[],"history_note":null,"editorial_note":null,"in_scheme":null,"identifier":null,"description":null,"source":null,"country":null}