These sources collectively address the dynamic and complex landscape of Mergers and Acquisitions (M&A) within the technology and software sectors, particularly focusing on current trends and regulatory challenges from 2024 into 2025. Several documents highlight a projected rebound in tech M&A activity in 2024, with expectations of significant global deal value, and discuss the shift toward a more fundamentals-driven market for Software-as-a-Service (SaaS) valuations. A critical theme is the intense regulatory scrutiny on cross-border transactions due to national security concerns, exemplified by agencies like CFIUS and global efforts to manage the semiconductor supply chain and strategic technologies like Agentic AI. Furthermore, the material explores the critical role of M&A due diligence in technology acquisitions, emphasising legal, security, and technical assessments, and details the strategy of acquiring firms primarily for human capital (acqui-hires) to secure specialized talent and innovation capabilities.