Are QOE Costs tax deductible?
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From a bookkeeping perspective - QoE costs are expensed as they are incurred and roll up into the rest of m&a / transaction expenses and will, at some point in time, reduce net taxable income.
From a tax perspective, any of your transaction expenses prior to the LOI reduce taxable income the year they are incurred. Post LOI transaction expenses are capitalized and added to the overall tax basis of the assets your buying (assuming an asset sale). It's then amortized over time.
I'm sure that there are many other details (i.e. share sale vs asset sale, bad deals, etc) that I'm not aware that may factor into tax treatment and look forward to others' responses on this