News & Analysis as of

Commercial Real Estate Mergers & Acquisitions Tax

Read Commercial Real Estate Law updates, news, and legal commentary from leading lawyers and law firms:

California Supreme Court Affirms Novel M&A Tax

by Allen Matkins on

Suppose Mr. Henry owns all of the outstanding shares of a Virginia corporation that owns all of the issued and outstanding shares of a Massachusetts corporation that owns, among other things, real property in Los Angeles,...more

M&A Update: IRS Mulls Change to Spinoff Rules

In a statement that would mark a stark change in approach, an IRS official recently indicated that the IRS may begin requiring that companies seeking to effect tax-free spinoffs conduct active businesses that represent a...more

M&A Update: Market Pressures, Favorable Law Spur REIT Conversions and Spinoffs

Urged on by activists and institutional shareholders, a large number of companies with real estate holdings pursued real estate investment trust (REIT) conversions or spinoffs in 2014. At least half a dozen companies...more

Grunderwerbsteuer: Das Ende von 94/6-Strukturen bei Personengesellschaften?

by Latham & Watkins LLP on

Bundesfinanzhof verschärft den Rahmen für steueroptimierte Akquisitionsstrukturen durch mittelbare Zurechnung nach wirtschaftlichen Maßstäben . Thema der aktuellen Entscheidung – In einer am 10. September 2014...more

German Real Estate Transfer Tax: The end of so-called 94/6 Partnership Structures?

by Latham & Watkins LLP on

German Federal Fiscal Court severely tightens framework for acquisition structures by using beneficial ownership as the standard for the attribution of indirect participations. Key Subject of the Decision - With a...more

New Legislation on RETT Blocker Structures

by K&L Gates LLP on

For some time now legislative bodies have been discussing the implementation of rules according to which the acquisition of “economic” (wirtschaftliche) participating interests of more than 95 % on a consolidated basis in a...more

Draft bill for combating RETT blocker structures

by K&L Gates LLP on

As from 2013: Real Estate Transfer tax on (in)direct economic accumulation of shares? Draft bill aiming at combating so-called RETT blocker structures - So far, all shares in a company holding German real estate can...more

Tax Structuring of Foreign Investment in South Florida Real Estate

by Bilzin Sumberg on

Foreign Investment In South Florida Real Estate Heats Up According to a recent report, international buyers are driving sales at several large real estate projects in South Florida. The 200-unit Trump Hollywood sold out...more

MoFo New York Tax Insights - Volume 2, Issue 4 - April 2011

by Morrison & Foerster LLP on

In this issue: Tribunal Holds That Television Broadcaster Cannot Include Film in its Property Factor; Department Limits Application of Article 9-A Separate Accounting Election; Tribunal Grants State’s Motion to Reargue...more

FDI in Real Estate (With Special Reference to Mauritius)

FDI in Real Estate

by Devesh Pandey on

Real Estate Sector is and was on Boom. The Following Article will clarify the need, ways and legal complications for FDI in Real Estate in India. Specially Taxation issue with Maritius. WAYS IN WHICH FOREIGN INVESTMENT CAN...more

Foreign Direct Investment In India (Real Estate)

FDI in Real Estate (With Special Reference to Mauritius)

by Devesh Pandey on

Foreign Direct Investment in India in Real Estate Sector eas and is on boom now. This article throws light upon the Opportunities and Legal Structure for FDI in India in Real Estate Sector with Special Refernce to Taxation...more

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