www.dlapiper.com/en/us/insights/publications/2016/02/using-representations-and-warranties/
Using tax liability insurance to maximise value in an M&A transaction and beyond | Marsh
See also:
www.ey.com/en_ch/strategy-transactions/how-do-w-i-insurances-impact-spa-negotiations-and-tax-due-diligences
www.taftlaw.com/news-events/law-bulletins/partnership-tax-and-rwi-dealing-with-the-push-out-election/