in the case of a tax audit carried out on the company that covers certain taxes or tax matters, the fixing by a tax office of the amount of taxes paid too little or the refusal of a tax service to grant the company a refund of VAT, etc. Where a PPS is accompanied by a tax return, the document shall clearly indicate, following a particular event, how to deal with it and how the parties should cooperate in the event of a tax dispute with the tax administration, for example. B which of the parties will handle the dispute. Other matters agreed in a tax instrument may include keeping the other party informed of the status of any matter that may affect its financial comparisons related to tax guarantees, or making arrangements for the occurrence and accounting of the costs of such matters or for formal appeal decisions. In addition, the parties may decide to include a compensation clause in a tax return in place of the corresponding SPA. . . .