A GERMAN LAWYER LOOKS AT DUE DILIGENCE. About 25 years ago I was involved in a transaction where an American company was acquiring a German company. The time came for the important American ritual of “due diligence”, in which Americans “kick the tires” to see if all corporate formalities have been complied with and all material information about the company being acquired have been disclosed. One of our German lawyers expressed mild surprise, saying: “But this is Germany. Everything will be in order.” And it was.
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