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The tax insights methodology, i.e. the process of tax insight, is also applied as one of the processes of due diligence of the company. The ultimate purpose of due diligence is to present, in the written form (report), potential tax liabilities to the client, that can be determined in the case of tax supervision (preferably by conducting the analysis to the tax period).
It is most often carried out during company acquisitions, or specifically ordered by the company's owner to determine the real financial condition of the entity.