SELECT m.DueDiligenceQuestionId
FROM DueDiligenceQuestionTags t
JOIN DueDiligenceQuestionTagMaps m
on t.DueDiligenceQuestionTagId = m.DueDiligenceQuestionTagId
WHERE m.DueDiligenceQuestionTagId IN ('87194d6d-5265-4077-91ed-dc841d04cf25', 'e1eeb9af-9ad4-4755-b987-f5a252b2d492')
GROUP By m.DueDiligenceQuestionId
HAVING COUNT(*) = 2