Why are tax payables considered a debt-like item in an equity bridge (M&A acquisition context)?

I though deferred tax liabilities, being a current liability, would be factored in the DCF through the WC, ultimately affecting EV accordingly (via lower FCFF). Shouldn't it be double counting if we also account for them as a debt-like item?

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"Federico32" I though deferred tax liabilities, being a current liability, would be factored in the DCF through the WC, ultimately affecting EV accordingly (via lower FCFF). Shouldn't it be double counting if we also account for them as a debt-like item?

Deferred tax liabilities are not the same as taxes payable. Taxes payable are taxes that have been accrued that are due at a set known date. DTLs are a temporary difference in tax basis vs accounting basis.

 

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