Author: Hong Beng Tay
Publisher: World Scientific
ISBN: 9811226539
Category : Business & Economics
Languages : en
Pages : 636
Book Description
Real Estate and Taxation in Singapore provides a multi-disciplinary approach to the subject for Singapore real estate and tax aficionados. The book helps the reader to navigate the complex world of real estate taxation by taking them through the various changes in the Singapore real estate market over the years, as well as the property development and investment life cycle from acquisition and development, to investment and ownership, to disposal.The book primarily focuses on tax issues — income tax, stamp duty, property tax and goods and services tax — faced by property developers and investors in Singapore. It further explains the tax and non-tax aspects of topics relating to the Master Plan, development charge and differential premium, the real estate market cooling measures, as well as real estate investment trusts and funds.It is an all-in-one, 'must-have' reference book for professionals, policy-makers, academia, students and the general public who are interested in the field of real estate and taxation.
Real Estate And Taxation In Singapore
Author: Hong Beng Tay
Publisher: World Scientific
ISBN: 9811226539
Category : Business & Economics
Languages : en
Pages : 636
Book Description
Real Estate and Taxation in Singapore provides a multi-disciplinary approach to the subject for Singapore real estate and tax aficionados. The book helps the reader to navigate the complex world of real estate taxation by taking them through the various changes in the Singapore real estate market over the years, as well as the property development and investment life cycle from acquisition and development, to investment and ownership, to disposal.The book primarily focuses on tax issues — income tax, stamp duty, property tax and goods and services tax — faced by property developers and investors in Singapore. It further explains the tax and non-tax aspects of topics relating to the Master Plan, development charge and differential premium, the real estate market cooling measures, as well as real estate investment trusts and funds.It is an all-in-one, 'must-have' reference book for professionals, policy-makers, academia, students and the general public who are interested in the field of real estate and taxation.
Publisher: World Scientific
ISBN: 9811226539
Category : Business & Economics
Languages : en
Pages : 636
Book Description
Real Estate and Taxation in Singapore provides a multi-disciplinary approach to the subject for Singapore real estate and tax aficionados. The book helps the reader to navigate the complex world of real estate taxation by taking them through the various changes in the Singapore real estate market over the years, as well as the property development and investment life cycle from acquisition and development, to investment and ownership, to disposal.The book primarily focuses on tax issues — income tax, stamp duty, property tax and goods and services tax — faced by property developers and investors in Singapore. It further explains the tax and non-tax aspects of topics relating to the Master Plan, development charge and differential premium, the real estate market cooling measures, as well as real estate investment trusts and funds.It is an all-in-one, 'must-have' reference book for professionals, policy-makers, academia, students and the general public who are interested in the field of real estate and taxation.
Guide to Global Real Estate Investment Trusts
Author: Stefano Simontacchi
Publisher: Kluwer Law International B.V.
ISBN: 9403546433
Category : Law
Languages : en
Pages : 693
Book Description
The global listed property sector has been characterized by a variety of noteworthy developments in recent times, the proliferation of real estate investment trust-type structures in countries around the world key among them. Despite an uncertain economic environment, REITs have proven their ability to promote institutional real estate investments in global financial markets. This highly practical book features a comprehensive analysis of both the legal and tax underpinnings of REIT-friendly legislation in a variety of the world’s most significant jurisdictions. With regard to the legal framework, the structure and functioning of a REIT are carefully investigated and explained. In terms of tax issues, the book focuses on such key issues as: REIT formation, operation and liquidation; mergers, acquisitions and dispositions; and planning for public and private REIT offerings and re-securitizations. REITs are inherently complex, and their interplay with tax treaties further compounds the complexity. This highly accessible yet authoritative work is the perfect decision-making tool for any professional looking for perspective and guidance on the challenges and opportunities REITs engender.
Publisher: Kluwer Law International B.V.
ISBN: 9403546433
Category : Law
Languages : en
Pages : 693
Book Description
The global listed property sector has been characterized by a variety of noteworthy developments in recent times, the proliferation of real estate investment trust-type structures in countries around the world key among them. Despite an uncertain economic environment, REITs have proven their ability to promote institutional real estate investments in global financial markets. This highly practical book features a comprehensive analysis of both the legal and tax underpinnings of REIT-friendly legislation in a variety of the world’s most significant jurisdictions. With regard to the legal framework, the structure and functioning of a REIT are carefully investigated and explained. In terms of tax issues, the book focuses on such key issues as: REIT formation, operation and liquidation; mergers, acquisitions and dispositions; and planning for public and private REIT offerings and re-securitizations. REITs are inherently complex, and their interplay with tax treaties further compounds the complexity. This highly accessible yet authoritative work is the perfect decision-making tool for any professional looking for perspective and guidance on the challenges and opportunities REITs engender.
The US Foreign Investment in Real Property Tax Act
Author: Angela W. Yu
Publisher: Kluwer Law International B.V.
ISBN: 9041184651
Category : Law
Languages : en
Pages : 379
Book Description
U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary withholding, and comply with applicable requirements. This book, the first practical guide to FIRPTA, clearly articulates the operation and transactional implications of FIRPTA and its interaction with various other regimes, sets forth real life situations, and points out potential traps, all in a readily graspable format. Among the tax issues and consequences that directly or indirectly affect foreign investors in U.S. real property interests, the author highlights the following and more: • the real estate investment trust (REIT); • withholding taxes that are jointly and severally liable for buyers and sellers; • treatment of rental, interest, and dividend income; • effect of the branch profits tax; • tax treaty benefits; • exemptions to FIRPTA; • special rules applicable to foreign governmental investors; • tax reporting standards and potential penalties for noncompliance; and • state and local tax issues relating to U.S. real estate investments. Providing a straightforward and accessible guide for navigating the tax issues that confront foreign investors in U.S. real estate, this resource will prove invaluable in identifying and formulating the correct strategies for investors and their advisors with respect to investments in the U.S. real estate market. It is sure to benefit all interested parties for years to come. Angela W. Yu, a tax partner of KPMG’s New York office, has extensive experience providing integrated tax advice to clients on cross-border transactions. She is a frequent speaker on U.S. tax issues, and has addressed many professional organizations.
Publisher: Kluwer Law International B.V.
ISBN: 9041184651
Category : Law
Languages : en
Pages : 379
Book Description
U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary withholding, and comply with applicable requirements. This book, the first practical guide to FIRPTA, clearly articulates the operation and transactional implications of FIRPTA and its interaction with various other regimes, sets forth real life situations, and points out potential traps, all in a readily graspable format. Among the tax issues and consequences that directly or indirectly affect foreign investors in U.S. real property interests, the author highlights the following and more: • the real estate investment trust (REIT); • withholding taxes that are jointly and severally liable for buyers and sellers; • treatment of rental, interest, and dividend income; • effect of the branch profits tax; • tax treaty benefits; • exemptions to FIRPTA; • special rules applicable to foreign governmental investors; • tax reporting standards and potential penalties for noncompliance; and • state and local tax issues relating to U.S. real estate investments. Providing a straightforward and accessible guide for navigating the tax issues that confront foreign investors in U.S. real estate, this resource will prove invaluable in identifying and formulating the correct strategies for investors and their advisors with respect to investments in the U.S. real estate market. It is sure to benefit all interested parties for years to come. Angela W. Yu, a tax partner of KPMG’s New York office, has extensive experience providing integrated tax advice to clients on cross-border transactions. She is a frequent speaker on U.S. tax issues, and has addressed many professional organizations.
Repeal of Foreign Investment in Real Property Tax Act
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 176
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 176
Book Description
Asia's Debt Capital Markets
Author: Douglas W. Arner
Publisher: Springer Science & Business Media
ISBN: 0387250905
Category : Business & Economics
Languages : en
Pages : 328
Book Description
This volume comprises studies by leading research scholars in the United States and Asia on Asia’s debt capital markets. The book is unique in drawing upon the research, experience and perspectives of experts from the academic, legal, governmental and practical investment fields. They assess the risks and opportunities, and strategies for developing these markets. The authors adopt a multidisciplinary approach, encompassing economics, finance and law.
Publisher: Springer Science & Business Media
ISBN: 0387250905
Category : Business & Economics
Languages : en
Pages : 328
Book Description
This volume comprises studies by leading research scholars in the United States and Asia on Asia’s debt capital markets. The book is unique in drawing upon the research, experience and perspectives of experts from the academic, legal, governmental and practical investment fields. They assess the risks and opportunities, and strategies for developing these markets. The authors adopt a multidisciplinary approach, encompassing economics, finance and law.
Singapore's Real Estate
Author: Ngee Huat Seek
Publisher: World Scientific
ISBN: 9814689270
Category : Business & Economics
Languages : en
Pages : 300
Book Description
"Singapore's Real Estate: 50 Years of Transformation documents the transformation and development of the real estate market in Singapore over the past 50 years. This volume is organised around two major themes, and covers issues from the "bricks and mortar" to the capital markets; and from local to international real estate markets. The themes aptly describe how real estate has played an important role in the economic development and growth of Singapore from a third world to a first world country. Written by well-renowned experts with deep academic and practical knowledge of the progress of real estate in Singapore, this book highlights the uniqueness of real estate markets and institutions in Singapore, which have constantly been replicated and adopted in other markets."--Provided by publisher
Publisher: World Scientific
ISBN: 9814689270
Category : Business & Economics
Languages : en
Pages : 300
Book Description
"Singapore's Real Estate: 50 Years of Transformation documents the transformation and development of the real estate market in Singapore over the past 50 years. This volume is organised around two major themes, and covers issues from the "bricks and mortar" to the capital markets; and from local to international real estate markets. The themes aptly describe how real estate has played an important role in the economic development and growth of Singapore from a third world to a first world country. Written by well-renowned experts with deep academic and practical knowledge of the progress of real estate in Singapore, this book highlights the uniqueness of real estate markets and institutions in Singapore, which have constantly been replicated and adopted in other markets."--Provided by publisher
Real Estate Investment
Author: G Jason Goddard
Publisher: Springer Science & Business Media
ISBN: 3642235271
Category : Business & Economics
Languages : en
Pages : 308
Book Description
This book fills a gap in the existing resources available to students and professionals requiring an academically rigorous, but practically orientated source of knowledge about real estate finance. Written by a bank vice-president who for many years has practiced as a commercial lender and who teaches real estate investment at university level, and an academic whose area of study is finance and particularly valuation, this book will lead readers to truly understand the fundamentals of making a sound real estate investment decision. The focus is primarily on the valuation of leased properties such as apartment buildings, office buildings, retail centers, and warehouse space, rather than on owner occupied residential property.
Publisher: Springer Science & Business Media
ISBN: 3642235271
Category : Business & Economics
Languages : en
Pages : 308
Book Description
This book fills a gap in the existing resources available to students and professionals requiring an academically rigorous, but practically orientated source of knowledge about real estate finance. Written by a bank vice-president who for many years has practiced as a commercial lender and who teaches real estate investment at university level, and an academic whose area of study is finance and particularly valuation, this book will lead readers to truly understand the fundamentals of making a sound real estate investment decision. The focus is primarily on the valuation of leased properties such as apartment buildings, office buildings, retail centers, and warehouse space, rather than on owner occupied residential property.
The Report
Author:
Publisher: Oxford Business Group
ISBN: 1902339630
Category : Malaysia
Languages : en
Pages : 220
Book Description
Publisher: Oxford Business Group
ISBN: 1902339630
Category : Malaysia
Languages : en
Pages : 220
Book Description
Company Taxation in the Asia-Pacific Region, India, and Russia
Author: Dieter Endres
Publisher: Springer Science & Business Media
ISBN: 3642122175
Category : Law
Languages : en
Pages : 103
Book Description
The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae – a methodology well known within the EU, but applied to this region for the first time.
Publisher: Springer Science & Business Media
ISBN: 3642122175
Category : Law
Languages : en
Pages : 103
Book Description
The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae – a methodology well known within the EU, but applied to this region for the first time.
New South Wales Valuer
Author:
Publisher:
ISBN:
Category : Real property
Languages : en
Pages : 702
Book Description
Publisher:
ISBN:
Category : Real property
Languages : en
Pages : 702
Book Description