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Luxembourg Real Estate -Tax and Legal Developments

This brief report provides a summary of the most recent Luxembourg legal developments that currently affect and will be affecting real estate practitioners throughout 2017....more

Rating – the road to revaluation: Reliefs

Whilst the government argues that the 2017 revaluation ensures that all businesses are getting a fair deal, with the majority of businesses across the country being "unaffected or better off with the changes", it has been...more

How the Trump Presidency May Affect Commercial Real Estate Investment in Mexico

As the United States’ neighbor and second-largest trading partner, no country has followed President Trump’s rhetoric quite like Mexico. While sometimes it seems that even soothsayers cannot predict what the President will...more

Properly structured foreign gifts of real property property can be estate and gift tax free

The investment in U.S. real property by Non-residents can be structured to minimize estate and gift taxes. The key is to structure the investment through a limited liability company, limited partnership or corporation so...more

Sharply Divided Supreme Court Declines to Establish a Bright-Line Rule on Non-Lawyers Representing Corporations in Administrative...

A non-lawyer with no apparent formal connection to a corporation is the sole representative of the corporation at an administrative proceeding. When the decision comes down, it’s never properly served on the corporation. Is...more

Different owners within a retail park in Romania: practical aspects

Shopping centers, including retail parks, are viewed in Romania today as commercial and entertainment hubs, where shops operate together in an integrated way to offer consumers an enhanced shopping experience. Whilst this...more

Protecting Tax Deferral for A Contribution to A Partnership

When a taxpayer (“Taxpayer”) sells a property (“Property”) with a fair market value (“FMV”) in excess of Taxpayer’s basis in Property in exchange for cash in an arm’s-length transaction, the amount of gain that he realizes on...more

"Loan to own" strategies in Australia

The increase in the availability of alternate capital in Australia over the past decade has provided a landscape for well-tested global restructuring techniques to be applied locally. This includes 'loan to own' strategies....more

What Do You Mean My Claim Is Capped? Ninth Circuit Ruling Further Clarifies Types Of Damages Excluded From A Landlord’s Claim In...

The Ninth Circuit Court of Appeals recently provided landlords dealing with a rejected lease with further guidance on the size and basis of their claims against a tenant’s bankruptcy estate. Kupfer v. Salma (In re Kupfer),...more

Newbigin – A reality check - Newbigin v Monk

It has not been rosy in the business rates garden recently. Following the Woolway v. Mazars decision, the vagaries of the business rates revaluation and the complete uncertainty and potentially adverse consequences flowing...more

Supreme Court rating decision good news for developers and property owners

In a decision that will be welcomed by developers and property owners, the Supreme Court has held that a commercial property undergoing extensive refurbishment works was effectively exempt from business rates....more

When A “Tax Free” Exchange May Not Be Free of Tax

“Tax free” – two words that often bring great delight when they are spoken by a tax adviser to the owner of a business, whether he is considering the disposition of a single asset, or of substantially all of the assets, of...more

Ratings – the road to revaluation

On 1 April 2017 the business rates revaluation will take effect. This in itself is cause for significant concern. However, the ratings world is currently a maelstrom of upheaval and controversy, such that the revaluation is...more

Director ordered to pay compensation for divesting company assets

A director can be ordered to pay compensation to a company for divesting the company of its assets, even though that director received no direct benefit. This occurred recently in Brentwood Village Ltd (in liquidation) v...more

How to comply with the new record-keeping requirements for Ontario corporations

In an attempt to improve management of corporate land forfeited to the Crown (that is, to facilitate the ease with which the Crown may act in order to seize forfeited land), Ontario has amended the Business Corporations Act...more

The Basics of 1031 Exchanges – Part Two: Structuring Partnership/LLC 1031 Exchange Cash-out Transactions

This is part two of a two-part series on Internal Revenue Code Section 1031 tax-deferred exchange transactions. The first article provided an overview of the basic rules that govern 1031 exchanges. This article describes...more

Russia: tax law changes as of 2017

On 1 January 2017, a number of amendments to the Russian tax law entered into force. Below we highlight the key amendments applicable to the taxation of businesses in the following areas: 1. Corporate profit tax 2....more

Recent Developments in Partnerships and Real Estate 2017

The IRS released a flurry of new rules as the Obama administration came to a close. The attached presentation provides an overview of many of these developments in the partnership and real estate tax area, including a...more

Court of Appeals Grants Leave to Appeal in Partnership Dissolution Case

On January 10, 2016, the New York Court of Appeals decided to hear a case that has significant consequence in the field of partnership dissolution. The case, Congel v. Malfitano,[1] concerns the allegedly wrongful...more

Riverboat Review: New IRS Ruling on Floating Casinos

In PLR 201628009, the IRS determined that a dockside casino barge and a moored riverboat constituted “real estate assets” for purposes of the REIT qualification test. The taxpayer requesting the ruling owned, operated,...more

Construction Group News: Your corporate real estate is held by a separate LLC, so it's protected, right? Maybe Not...

Your business real estate may not be safe from a separate, but related, company’s bankruptcy. In a shot across the bow to the Massachusetts construction community, a Massachusetts bankruptcy court has determined that in...more

Substantive Consolidation - Recent Decisions Examine a Bankruptcy Court’s Ability to Augment a Debtor’s Estate

Two recent opinions concerning the law of substantive consolidation should be of interest to business owners and commercial real estate market participants. The doctrine of substantive consolidation allows a bankruptcy court,...more

Did San Francisco Eliminate its Transfer Tax Exception for Certain Gifts?

It seems that San Francisco may have just partially removed its exception from transfer tax that applied to gifts, but the Office of the Assessor-Recorder may not be aware. As a bit of background, transfer tax applies to...more

The Basics of 1031 Exchanges - Part One

This is part one of a two-part series on Internal Revenue Code Section 1031 Tax-Deferred property exchanges. This first article will provide an overview of the rules that govern 1031 exchanges. Part two will deal with the...more

Michigan Governor Signs Law Excluding Library Taxes from Capture by Tax Increment Financing Entities

On Jan. 9, 2017, Michigan Governor Snyder signed into law a package of bills, all with immediate effect, that would exempt certain taxes levied for library purposes from being captured by tax increment financing authorities,...more

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