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SAP Carve-Outs have evolved with new trends in business and technology. Key drivers include more complex M&A scenarios and technology disruption, particularly the move to the cloud and SAP ECC end-of-maintenance deadlines. Emerging trends include harmonization of processes and structures, multi-source and joint-venture carve-outs, enhanced compliance, and business continuity. Technology-driven trends include the move to cloud, expanded functional and integration scope, combined carve-out and S/4HANA transformation, and custom code carve-out and clean-core modernization.

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