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Tax Liability Real Estate Investments Income Taxes

Rivkin Radler LLP

Swapping Foreign Real Properties On a Tax Deferred Basis

Rivkin Radler LLP on

Over the last couple of years, several of my friends have become citizens of the country from which their parents emigrated to the U.S. Also during that period, some acquaintances took advantage of the so-called “golden...more

Dechert LLP

Luxembourg investment funds – Tax reporting obligations to be complied with by 31 May 2022

Dechert LLP on

Since 1 January 2021, certain corporate Luxembourg investment funds (i.e. Part II UCI, SIF and RAIF, as defined below) that hold real estate assets located in Luxembourg are subject to a special taxation, the so-called real...more

Jones Day

IRS Targeting Noncompliant Qualified Opportunity Funds and Their Investors

Jones Day on

On April 12, 2022, the Internal Revenue Service announced that starting this month, it will send letters to taxpayers requesting that they take corrective actions related to the reporting of investments in qualified...more

International Lawyers Network

Establishing A Business Entity In Mexico (Updated)

I. General Overview - As of 2020, Mexico has a population of 126,014,024 according to the Mexican National Institute of Statistics and Geography (Instituto Nacional de Estadística y Geografía). Covers a land area of...more

Hogan Lovells

Seniorenresidenz: Keine erweiterte Kürzung bei einheitlicher gewerblicher Tätigkeit

Hogan Lovells on

Mit Entscheidung vom 11.05.2021 hat das FG Münster (Az. 9 K 2274/19 G) entschieden, dass eine GmbH die erweiterte gewerbesteuerliche Kürzung nicht in Anspruch nehmen kann, wenn sie Wohnungen an Senioren vermietet und die...more

International Lawyers Network

Establishing A Business Entity In Mexico

I. General Overview - As of 2015, Mexico has a population of 119,938,473 according to the Mexican National Institute of Statistics and Geography (Instituto Nacional de Estadística y Geografía). Covers a land area of...more

Hogan Lovells

Real estate securitisations: guidance by Italian tax authorities on the applicable tax treatment

Hogan Lovells on

With ruling No. 132 of 2 March 2021 (the “Ruling”), the Italian Tax Authorities (“ITA”) provided clarifications on the tax regime applicable to real estate special purpose companies (the “RE SPVs”) carrying out securitisation...more

McDermott Will & Emery

Weekly IRS Roundup June 22 – June 26, 2020

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of June 22 – June 26, 2020. Additionally, for continuing updates on the tax impact of COVID-19,...more

Foster Garvey PC

Be Careful What You Wish For – What May Be Good for Federal Income Tax Purposes May Not Be So Good For Purposes of the Oregon CAT

Foster Garvey PC on

I apologize in advance for focusing my blog these past several weeks on the new Oregon Corporate Activity Tax (“CAT”), but my mind keeps finding new facets to this tax regime that I suspect most tax practitioners and even the...more

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