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An asset sale is the purchase of individual assets and liabilities, whereas a stock sale is the purchase of the owner's shares of a corporation. While there are many considerations when negotiating the type of transaction, tax implications and potential liabilities are the primary concerns.
Share sales are commonly less complex than asset sales: An asset sale will require transfer documentation for all of the assets being transferred (real property, permits and licences, leases, contracts, equipment and vehicles, intellectual property, etc.).