
Reciprocal Tariffs and the Country-of-Origin Rep in 2026 M&A — The Diligence Buyers Did Not Run in 2022 and Cannot Skip in 2026
What reciprocal tariffs have done to M&A buy-side diligence: the country-of-origin rep as a standalone SPA module, BOM-level audits, and tariff-specific indemnity architecture.

