Our previous Client Alert discussed assessable transfers of interest or “ATIs” and Fee in Lieu of Tax “FILOT” Agreements in the aftermath of significant amendments to South Carolina’s Tax Code in 2022. As discussed...more
On November 14, 2016, the Government of Ontario announced a series of changes to the Land Transfer Tax Act as part of the Building Ontario Up for Everyone Act (Budget Measures) (Bill). If passed, the Bill will increase land...more
California state and local government agencies looking for more revenue have long been looking at real estate sales to increase their tax take. Last month, the California Court of Appeal for the Second Appellate District...more