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An asset purchase agreement sets out the terms and conditions relating to the sale or purchase of a company's assets. It details exactly what assets are to be sold and at what price. This might include tangible assets, such as land, machinery, buildings, equipment and stock.
The termination of the Asset Purchase Agreement by any party thereto, except as a result, directly or indirectly, of any breach of the terms of the Asset Purchase Agreement by the Buyer.
The APA process is legally binding on both the parties for a period of five consecutive years or less as agreed between the tax payer and the CBDT.
The seller can back out for reasons written into the contract, including (but not limited to) contingencies. The buyer is in breach of the contract. If the buyer is ?failing to perform? ? a legal term meaning that they're not holding up their side of the contract ? the seller can likely get out of the contract.
A purchase and sale agreement, also called a sales and purchase agreement or a purchase and sales contract, is a legally binding document that parties in a transaction use to stipulate the terms and conditions that will guide the sale and transfer of goods or property.
In an asset purchase, the buyer agrees to purchase specific assets and liabilities. This means that they only take on the risks of those specific assets. This could include equipment, fixtures, furniture, licenses, trade secrets, trade names, accounts payable and receivable, and more.
An Asset Purchase Agreement (APA) is a contract that spells out the terms of the sale in precise detail. It is a legally binding agreement that formalizes the price, deal structure, terms, and other aspects of the transaction.
Formation of a contract under Alaska law requires four elements: an offer that includes all essential terms, an unequivocal acceptance, consideration, and mutual intent to be bound. Thomas v. Archer, 384 P. 3d 791, 797 (Alaska 2016).