Securities Tax Residential Real Estate

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New REIT Bill Coming?

In late April, Senator Orrin Hatch introduced Senate bill 915, the Real Estate Investment and Jobs Act of 2015. When a foreign person invests in property in the U.S., that person is subject to U.S. tax when he/she/it...more

New Developments In The VAT Treatment Of Securitisation Servicing

HMRC are expected to consult on revisions to their published guidance to clarify the circumstances in which they will treat loan servicing in securitisation arrangements as exempt for VAT purposes....more

Senate Finance Committee Proposes FIRPTA Reform

Today was an important step in moving forward US tax reforms to encourage international investment in U.S. real estate.  The Senate Finance Committee passed 17 different tax bills for consideration by the entire Senate.  ...more

Draft Finance Bill 2015: Key Implications for U.K.-Based Alternative Asset Managers and Their Funds

Following not quite so hotly on the heels of the Autumn Statement as some would like, the U.K. government has now published draft legislation for inclusion in next year’s Finance Bill. ...more

Regulators Decline to Exempt TOBs from Risk Retention Rule but Add Helpful Revisions and Clarifications

Although regulators have rebuffed industry efforts to have tender option bonds (TOBs) exempted from the final credit risk retention rule (the CRRR), they have nevertheless provided some helpful changes and clarifications that...more

The future of multifamily housing bonds?

Earlier this year, President Obama included within his Administration’s budget to Congress certain tax proposals. Among those was a proposal to allow states to convert up to 8 percent of their private activity bond (PAB)...more

Tax Talk -- Volume 7, No. 2 -- July 2014

In This Issue: - As FATCA Begins, IRS Rolls out Withholding Forms, Increases IGA Count - IRS Issues Final Circular 230 Rules Simplifying Written Tax Advice Requirements - Mortgage CCA Raises More...more

SEC Decision Regarding TIC Advertisements Offers Broader Lessons About Providing Fair and Balanced Disclosures

Earlier this year, the SEC found that CapWest Securities, Inc., a defunct broker-dealer, had failed to comply with advertising rules in promoting investments that use Section 1031 of the Internal Revenue Code (“1031...more

The Housing Finance Reform and Taxpayer Protection Act of 2014

This article provides a brief summary of the key provisions of a new bi-partisan Senate bill, based on the Housing Finance Reform and Taxpayer Protection Act of 2013, as well as a brief discussion of a new House of...more

Revival of REIT Rulings Could Mean Good News for Companies with Non-Traditional Assets Considering Becoming REITs

In recent years, there has been a considerable expansion of the types of companies holding non-traditional real estate assets that have elected to become real estate investment trusts for US federal income tax purposes...more

Financial Services Legislative and Regulatory Update -- November 11, 2013

In This Issue: Leading the Past Week; Legislative Branch; Executive Branch; and Upcoming Hearings. Excerpt from Leading the Past Week - Last week ended with a stronger than expected jobs report at plus...more

Ropes & Gray’s Private Investment Fund Update: June 2013

Highlights - SEC Updates Form PF "Frequently Asked Questions" - The SEC recently released updated "Frequently Asked Questions" relating to Form PF that, among other things, clarified how Form PF filers should...more

"With Iron Mountain Ruling, IRS Continues Consistent Approach to Defining REIT ‘Real Estate’"

A significant amount of press attention has been given to an unusual press release filed with the SEC yesterday by Iron Mountain regarding its planned conversion to a real estate investment trust (REIT). Iron Mountain said...more

It’s Like Déjà Vu – All Over Again – NSW Defers the Abolition of Stamp Duty

Abolition of NSW duties deferred again - The NSW Government has indicated that the abolition of Inter-Governmental Agreement taxes, including duties on: - marketable securities (shares and units) - ...more

Financial Services – Update on UK and European Regulatory Developments - March 2013

In This Issue: - Part A – Regulation of Financial Markets - Part B – Regulation of Investment Management - Part C – Regulation of Investment Funds - Appendix: Regulatory Calendar – Key Milestones Please...more

"SEC Filing Illustrates Recent REIT Trend: Holding and Financing Renewable Energy Assets"

Sponsors and investors have been paying much attention to the potential use of real estate investment trust (REIT) structures to hold and finance renewable energy assets in a tax-efficient way. A recent SEC filing by Hannon...more

Federal Criminal Lawyer Douglas McNabb of McNabb Associates - News On Current Federal Criminal Cases

October 26, 2012 - The Federal Crimes Watch Daily The Federal Crimes Watch Daily is a daily newspaper that discusses current federal criminal issues written by a federal criminal defense attorney. Topics Include:...more

Orrick's Financial Industry Week in Review - April 23, 2012

In This Issue: - Financial Industry Developments · Volcker Rule Conformance Period Clarification · SEC and CFTC Rule Defining Swap-Related Terms · CFTC Final Rule and Interim Final Rule on Commodity...more

Orrick's Financial Industry Week in Review - February 13, 2012

In This Issue: -Financial Industry Developments · State AGs and Federal Regulators Settlement with Mortgage Servicers · Fed Agreement in Principle with Banking Organizations Regarding Monetary...more

UK REITs: A New Dawn

This client briefing provides an overview of the proposed relaxation by the UK Treasury of the rules governing the UK Real Estate Investment Trust (REIT) regime that will come into force in April 2012. ...more

Orrick's Financial Industry Week in Review - October 3, 2011

In This Issue: -Financial Industry Developments · FINRA Proposed Rule Change to Market-Wide Circuit Breaker Proposals · Discussion Paper and Request for Comment on Alternative Mortgage Servicing...more

Resecuritizing the RMBS Portfolio

The Comptroller of the Currency (OCC) has recently concluded that the resecuritization of certain residential mortgage-backed securities by a bank is permitted through its subsidiary. In its Interpretive Letter # 1133...more

What is Mortgage Securitization

Plaintiff’s loan references a “Secondary market” securitized mortgage backed asset that is comprised almost entirely of securization structures related which is to a “Trust”. Thus the reference...more

FDI in Real Estate in India

FDI in Real Estate in India: Legal Framework

This document carries out varioud legal and procedural requirement for investment in India in Real Estate Business. CS Devesh Pandey Corporate Consultant 9811237186 Singhania & Co LLP Advocates and Solicitors International...more

Proposed Treasury Regulations Significantly Clarify and Expand Scope of “Publicly Traded” for Purposes of Determining the Issue...

The Internal Revenue Service (the “IRS”), in proposed Treasury Regulations (REG-131947-10) (the “Proposed Regulations”) released on January 6, 2011, clarifies and expands the circumstances that cause property to be “publicly...more

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