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The article focuses on the aspects of investing in a real estate limited partnership being offered by tax-shelter syndicators. It states that investment in such proposals such as real estate programs for tax exempt Keogh plans and individual retirement accounts will likely offer investors with a tax-loss passthrough that can be used to shelter other income, with tax savings as the only return. It discusses the tax and economic risk that should be considered when investing in such proposals.

The article focuses on the dangers and benefits of real estate partnerships when it comes to taxation in the U.S. It says that most of the proposals gain from brokerage houses and real estate syndicators come as limited partnership, which allows the passing of depreciation for tax losses that are useful to shelter other income. It adds that private limited partnerships focus on tax-shelter than on cash income. Moreover, developers and their partners get affordable and liberal financing.

The article focuses on the rules made for investment in the foreign real estate companies. Topics discussed include laws made for regulating the taxation of the U.S. passive foreign investment company (PFIC), role of the U.S. Internal Revenue Service (IRS) in the amendment of regulations related to tax corrections and rules for the taxation of controlled foreign corporations (CFC).

The article explores the Letter Rulings (Ltr. Rul.) 201122016, Ltr. Rul. 201123003, and Ltr. Rul. 201123005 issued by the U.S. Internal Revenue Service (IRS) to help real estate investment trusts (REITs) participate in activities that are consistent with congressional intent and available to them. It relates that these rulings show some activities that are available to REITs that ask the IRS for guidance.

The article discusses the real estate tax provisions to the Foreign Account Tax Compliance Act (FATCA) under the Hiring Incentives to Restore Employment (HIRE) Act and the introduction of Chapter 4 to Subtitle A of the Code in the U.S. It mentions the importance of knowing when income, gain, or loss from non-U.S. investors of real estate are not recognized as effectively connected income (ECI) with the U.S. trade. It provides an overview of FATCA and Chapter 4 in preventing tax evasion.

The article focuses on the build-to-suit like-kind exchange in the real estate business in the U.S. In structuring a build-to-suit exchanges, several tax and non-tax concerns must be considered including the safe harbor of Revenue Procedure 2000-37, the identity of the accommodation party and the protection of the taxpayer's contractual rights. The key in organizing such exchange is tax ownership of the property that is being improved.

The article focuses on the utilization of a related-party like-kind exchange in condominium and development conversions under Section 1031 in the U.S. The use of such exchange can attain deferral of gain recognition and prohibit the recharacterization of the gain on the inclination of the replacement property as ordinary income. Such rule offers planning opportunities for real estate developers who need to keep away from the obstacles underlying the Bramblett technique.

The article focuses on the application of Section 7701 (o) to the real estate transactions as part of the Health Care and Education Reconciliation Act of 2010 in the U.S. Section 7701 (o) has been enacted to allow the codification of the economic substance doctrine and the inclusion of penalties for transactions that lack economic substance. It recommends that practitioners must be careful to consider whether the economic substance doctrine is applicable to a transaction under the common law.

The article discusses a court case related to taxes of real estate leases, wherein the tax court described need for tax planning in drafting and negotiating real estate lease agreements. It states that Michael Stough, the sole shareholder of Stough Development Corp., transferred the property to Wintermans LLC, and Wintermans asked the firm, to file an amended Form 1099. The court ruled that payment related to development and construction costs should be treated as additional rental income.

The article reports on sole proprietorship tax returns in the U.S. for the 2005 tax year. There were approximately 21.5 million individual tax returns that reported nonfarm sole proprietorship activity for 2005. Total profits for all nonfarm sole proprietorships were $269.9 billion, a 9-percent rise from the previous tax year. With a 17.6-percent increase in business receipts and a 16.4-percent increase in deductions, the real estate and rental and leasing sector posted the largest percentage increase in both receipts and deductions.

The article discusses the legislation package on taxes in U.S. Congress, that impacts two areas, application of capital gains tax of up to 28 percent for U.S. real estate sale, and exemption from paying taxes on income from U.S. portfolio investment for foreigners. It discusses new capital gains tax on foreign real estate investment in U.S. bringing in dollars, and interest tax exemption will increase competitiveness of U.S. bonds abroad and result in more foreign money flowing to U.S. markets.

The article offers information on a court case in Great Britain's Court of Appeal by supermarket chains Co-op, Tesco, and Sainsbury's against the attempted introduction of business rates on automated teller machines (ATMs) by the Valuation Office Agency (VOA) of Great Britain. Topics discussed include the impact of the court's decision on the chains and small businesses; the exemption from business rates; and the views of Robert Hayton, head of business rates at Altus Group.

An interview with Arvind Subramanian, chief economic advisor to the Indian government, is presented. He cites some challenges to persuading state governments to support the goods and services tax (GST), including the loss of fiscal sovereignty. He defends the simple structure for the GST which was opposed by many economists. He also mentions that the possibility that the petroleum and real estate sectors would be covered by the GST.

Reports on developments related to taxation of real estate business in New Orleans, Louisiana. Tax breaks for property owners in the Warehouse District; Tax break program's end; Impact on property owners' business operations.

Deals with the establishment of sociétes d'investissement immobiliers cotées (SIIC), a tax privileged regime for publicly quoted property investment companies in France. Requirements for the SIIC; Difference of SIIC from other European real property fund tax regimes; Distribution requirements for SIIC and any subsidiary; Activities which are taxable and exempt under SIIC. INSET: Non-resident shareholders.

The article discusses the impact of Pakistan's amendments to Finance Act 2016 and tax amnesty scheme to the real estate business sector and the country.

The author offers insights on the taxation of property transactions of homebuyers. Topics discussed include the economic growth consequences of house price inflation, comparison of stamp duties in countries such as the U.S., Australia, and Great Britain, and the replacement of stamp duty in Canberra, Australian Capital Territory with a residential land value tax.

The article discusses the impacts of government policy shifts on the real estate industry in Vancouver city, British Columbia with topics including taxation policy issues and details on the EcoChallenge environmental protection pilot project pursued by real estate firm Colliers International.

Bonus depreciation, Section 179, interest and loss limitations--what does it all mean? [ABSTRACT FROM AUTHOR]

The Internal Revenue Service released revised guidance Thursday extending its relief for certain partnerships, real estate mortgage investment conduits, and other organizations that didn't file the necessary returns by the new due date for tax years beginning in 2016. [ABSTRACT FROM AUTHOR]

The article discusses the role of joint ventures in financing real estate development projects in the U.S. It suggests developers to pay close attention to the details of the partnership on aspects including control and reporting requirements, economic impact and tax implications. It also suggests to consider various economic issues of the deal including the preferred return on equity, a share of cash flow distribution and the 15% priority return of the contributed capital.

The article discusses a recent change in tax regulation covering Sections 1.469-4 and 1.469-9 of the U.S. Internal Revenue Code (IRC). Included in this report are sections pertaining to the relationships of the grouping of activities, and of the grouping of rental and real estate activities. It discusses various characteristics that differentiate the two IRC regulations in the area of IRS notification of rental and real estate groupings, the general types of activities that can be used, and IRS notification of change in facts and circumstances.

The article reports on the impact of the capital gain tax increases on the real estate market in New York in 2013. Some observers speculate that these increases, which range from 5% to 8.8%, could cause a drop-off in the number of properties traded, as well as an increase in asking prices for residential and commercial real estate. In addition, these changes could translate into fewer properties changing hands in 2013.

The article reports on the implementation of Goods and Services Tax (GST) in India and its potential impact to different sectors including retail, real estate, and fast moving consumer goods (FMCG).

The article presets a research study conducted by real estate website Lamudi.pk which predicted that the real estate industry of Pakistan holds a bright future for 2016, in spite being affected by issues such as increasing taxes and housing shortages.

The author warns British regulators to exercise caution when it comes to regulating the buy-to-let market and to keep in mind that landlords are still feeling the impact of several tax changes and may suffer from more regulatory changes that are implemented too soon.

The article discusses the economic policies for the realty sector in the Indian budget for 2016. The article further mentions the introduction of more tax benefits for home loans beyond Rs. 35 lakhs in an attempt to lower the overall cost of buying a house. In addition, the service tax has been excluded on the construction of houses with the maximum area of 60 square metes. Moreover, the construction period has been raised from three to five years for availing tax exemption benefits.

The article reports on the aim of realtors to seek homeowners tax relief in New York. It is stated that Governor David Paterson proposes raising the fee for the real estate exam from $15 to $75 and the broker's exam from $50 to $125. Moreover, it is observed that the property tax burden that has no end in sight makes home ownership even less desirable.

The article focuses on the plea of the business leaders in New York City's Lower Manhattan for the New York state government to renew the tax breaks that were passed in the aftermath of the terrorist attacks in September 2011. Topics covered include the expiration of the commercial-rent tax exemption and other breaks, the scheduled end of the state legislative session on June 17, 2015, and the benefits of the breaks for the economic security and job creation in the area.

Discusses tax changes favorable to the real-estate industry. Reauthorization of the low-income housing tax credit and the tax-exempt mortgage revenue bond program; Effect on small builders and construction firms; Mortgage interest and capital gains; Credit availability; Discharged debt; Passive losses; Depreciation period for commercial real estate.

Discusses the impact of flat tax rates on real estate business in Long Island, New York. Description of flat tax rate systems; Reduction of real estate's value; Industry experts' comments.

The article reflects on the conditions of real estate business in New York including the auctioned for back taxes in 1968, strict rules for unlicensed real estate fees in 1930 and replacement of Chinatown in Manhattan in 1907.