We have developed a wide range of precedents that document tax sharing and financing agreements. These precedents include: tax financing agreements complement tax sharing agreements and determine how subsidiaries finance the payment of taxes by the main company and when the main company is required to make payments to subsidiaries for certain tax attributes generated by those subsidiaries and which benefit the group as a whole (e.g. B tax losses and tax credits). Tax financing agreements also determine the tax accounts in the financial statements of members of tax groups (i.e., deferred tax assets and deferred tax liabilities). .