News & Analysis as of

Commercial Leases Reporting Requirements

DLA Piper

“Greening” Your Leases: The Cornerstone of Climate Resilience and Readiness in Commercial Real Estate

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Many large companies have reported that they are not sufficiently prepared to meet emerging climate-risk reporting and verification requirements, or prepared to take advantage of climate-related opportunities, according to a...more

Goodwin

COVID-19 Related Measures: Current State of Play for the Funds Industry in Luxembourg

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A variety of steps have been taken to accommodate managers working during the lockdown. As at 22 June 2020, these measures are as follows: 1. MORE FLEXIBILITY FOR THE GOVERNANCE OF FUNDS...more

Goodwin

Covid-19 Related Measures: Current State of Play for the Funds Industry in Luxembourg

Goodwin on

A variety of steps have been taken to accommodate managers working during the lockdown. As at 20 May 2020, these measures are as follows: 1. MORE FLEXIBILITY FOR THE GOVERNANCE OF FUNDS - The increased flexibility for the...more

White & Case LLP

Sale and Triple Net Leasebacks: On the rise or doomed to the history books?

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On 1 January 2019, International Financial Reporting Standards 16 came into effect, which introduced a change in reporting requirements for operating leases (such as leaseback leases). But has this had the negative effect on...more

Jones Day

German Government Implements Stricter Anti-Money Laundering Rules for Real Estate Sector - Changes to the German anti-money...

Jones Day on

Money laundering risks in the real estate sector have moved increasingly into focus in recent years. The German Government is about to implement stricter anti-money laundering rules following the enactment of the Fourth Money...more

Jones Day

Spain's Tax Reporting Rule Targets Vacation Rental Intermediaries

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The Situation: Spain has introduced a new tax reporting obligation applicable to intermediaries in the renting of houses for tourism purposes, which mainly affects collaborative online platforms. Until now, the Spanish...more

Holland & Knight LLP

West Coast Real Estate Update: Jan. 2016 #3

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Reporting Leases on the Balance Sheet - The International Accounting Standards Board (IASB) announced on Jan. 13, 2016, a new ­– and materially different – manner of accounting for leases. The new standard, IFRS 16...more

Bracewell LLP

FTC Narrows Scope of HSR Reporting Exemption for Certain Acquisitions

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On July 20, 2015, the Federal Trade Commission (FTC) released revisions to its interpretation of the rule, 16 C.F.R. §802.5, that exempts certain acquisitions of “investment rental property assets” from reportability under...more

K&L Gates LLP

Preparing for the New Pennsylvania "Oil and Gas Lease Act"

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Over recent months, the Pennsylvania General Assembly has increased its focus on issues surrounding royalty payments to landowners from oil and natural gas producers; and on June 30, the legislature sent to the Governor...more

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