Written by the ABA Committee on Mergers & Acquisitions and the Cross Border Investment Committee of the Inter-Pacific Bar AssociationThis new publication is a compilation of responses to a Model Questionnaire that provides the reader with an overview of essential considerations that lawyers need to know in planning and conducting mergers and acquisitions due diligence for 37 countries covered. A copy of the Model Questionnaire is included and can also be used as a helpful guide when embarking on due diligence in a country not covered in this publication. The questions asked are generally from the perspective of an American Lawyer with limited familiarity with the local jurisdiction involved. Authors, in turn, were asked to provide answers on that basis. In addition to the Model Questionnaire, we asked local counsel to "localize" a sample due diligence request list, which is based on the Form of Document and Information Request from the Manual of Acquisition Review, published by the Committee on Mergers & Acquisitions. The localized request lists are presented in "red line" format, which the transactional lawyer in all of us will find particularly instructive.