In the case of minority shareholders who refuse to sell, a majority shareholder may dilute the minority stake by requiring the issuance of additional shares on the un issued shares of the corporation. This can reduce minority participation to negligible amounts. Note, however, that when issuing new shares, each shareholder has the right to subscribe for a sufficient number of shares to maintain his ownership in proportion to the company. As a general rule, acquisitions require the payment of taxes to be effective and identifiable (i.e. prior authorization from the tax authorities (CAR) is required to make such a transfer). In case of acquisition of assets, in particular real estate assets, local government fees are paid for the transfer of registered ownership of the real estate titles registered in the register of documents. As a general rule, a breach of the covenants pre-closed by the seller may constitute grounds for termination of the contract or indemnification of the buyer by the seller up to an amount equivalent to that which may reasonably arise or be imposed on the buyer as a result of the breach of these covenants. . . .