Corporate tax in M&A deal

Hi guys, 

Say company A acquires company B in a CFDF deals (asset light so not much by way of write ups and D&A advantages).

B is profitable so it is expected it will have to pay corporate taxes like the previous years.

How are corporate taxes factored into the deal?

Is it that buyer factors it in its purchase price as it is expected to pick up the (tax) tab since I don't think it is part of the WC target or the price adjustment mechanism.

Is it negotiated? Is it time dependent (acquire the company close to its fiscal year year vs early in the year could make a difference?) 

Thank you