Home » Archive by categoryReal Estate (Page 40)

UK: REITs – using Jersey Companies and The International Stock Exchange (TISE)

www.ogier.com/publications/uk-real-estate-investment-trusts-reits-using-jersey-companies-and-tise www.tisegroup.com/listing/products/reits/ www.careyolsen.com/briefings/jersey-reit-choice-uk-property-investment www.careyolsen.com/briefings/jersey-listed-funds www.ogier.com/news-and-insights/insights/listing-reits-certainty-in-an-uncertain-time/ www.walkersglobal.com/index.php/publications/99-advisory/3789-why-jersey-and-guernsey-companies-are-a-great-choice-for-uk-reits See also: www.careyolsen.com/briefings/real-estate-finance-guernsey-property-unit-trusts Legal Lingo – Real estate taxation: a REIT good idea, Katherine Fielding (ropesgray.com) www.mourant.com/news-and-views/guides/overview-of-structuring-uk-real-estate-for-german-fund-investors.aspx REIT reform in the UK – further modernisation | Bryan Cave Leighton Paisner (bclplaw.com)
Continue reading

US: FinCEN targets Shell Companies purchasing Luxury Properties

www.fincen.gov/news/news-releases/fincen-targets-shell-companies-purchasing-luxury-properties-seven-major bit.ly/2wGXveK bit.ly/2vCnCyt www.hklaw.com/publications/fincen-expands-gtos-and-closes-wire-transfer-loophole-08-24-2017/ Click to access FINALv2%20-%2008-24-2017%20-%20TOC%20Memo%20-%20FinCEN%20Renews%20and%20Expands%20Geographic%20Targeting%20Orders.pdf www.gtlaw.com/en/insights/2017/8/fincen-expands-residential-real-estate-geographic-targeting-orders-to-include-honolulu FinCEN Increases Scrutiny to Combat Money Laundering on Residential Real Estate in Miami-Dade and Palm Beach Counties www.natlawreview.com/article/fincen-issues-new-geographic-targeting-order-shell-companies-purchasing-high-end bit.ly/2xm4wlz Click to access Risk%20in%20Real%20Estate%20Advisory_FINAL%20508%20Tuesday%20%28002%29.pdf Click to access fincen-expands-geographic-targeting-orders.pdf www.crowell.com/NewsEvents/AlertsNewsletters/all/FinCEN-Uses-Updated-Authority-in-New-Sanctions-Legislation-to-Expand-Geographic-Targeting-Orders-on-Luxury-Real-Estate-Purchases Update: www.findknowdo.com/news/03/28/2018/fincen-extends-geographic-targeting-order-high-end-real-estate-markets 0
Continue reading

US: 1031 Exchange – Beyond Deferring Capital Gains Tax

bit.ly/2vzXF3o Update: www.cozen.com/news-resources/publications/2021/irs-issues-final-regulations-governing-1031-exchanges-the-like-kind-standard-defined www.kriegdevault.com/insights/section-1031-exchanges-final-regulations-issued-for-definition-of-real-property bracewell.com/insights/irs-and-treasury-department-release-final-regulations-regarding-kind-exchanges www.michaelbest.com/Newsroom/251602/New-Rules-Further-Limit-Section-1031-Like-Kind-Exchanges insightplus.bakermckenzie.com/bm/tax/united-states-proposed-regulations-provide-taxpayer-friendly-guidance-and-define-real-property-under-code-section-1031 www.sidley.com/en/insights/newsupdates/2021/07/application-of-pre-tax-cuts-and-jobs-act-section-1031-of-the-internal-revenue-code www.fticonsulting.com/insights/articles/fundamentals-best-practices-1031-exchange 0
Continue reading

US: IRS Issues Guidance on Elective Cash/Stock Dividends by REITs

Click to access irs-issues-new-cash-stock-dividend-guidance-for-reits.pdf www.velaw.com/Insights/IRS-Issues-Guidance-on-Elective-Cash-Stock-Dividends-by-REITs/ www.lw.com/thoughtLeadership/IRS-provides-guidance-on-stock-distribution-for-publicly-offered-REITs-and-RICs www.pwc.com/us/en/tax-services/publications/insights/irs-guidance-on-stock-distrib-by-publicly-offered-reits-and-rics.html www.grantthornton.com/library/newsletters/tax/2017/hot-topics/Aug-29/IRS-publishes-guidance-stock-distributions-REITs-RICs.aspx 0
Continue reading

Spain: Constitutional Court on Municipal Capital Gain when no increase in Value

Click to access 6_Legal_Update_34.pdf bit.ly/2y3h5BG See also: Click to access 1_Legal_Update_34.pdf bit.ly/2hO6epd www.andersentaxlegal.es/en/publications-and-news/court-decision-of-the-constitutional-court-in-relation-to-the-iivtnu-tax-on-the-increase-in-value-of-urban-land.html         Spain’s Constitutional Court rules ‘Plusvalia’ tax is illegal if property is sold at a loss 0
Continue reading