Profit Implications of Joint Development PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Profit Implications of Joint Development PDF full book. Access full book title Profit Implications of Joint Development by Louis E. Keefer. Download full books in PDF and EPUB format.
Author: Louis E. Keefer
Publisher:
ISBN:
Category : Development rights transfer
Languages : en
Pages : 66
Get Book Here
Book Description
Author: Louis E. Keefer
Publisher:
ISBN:
Category : Development rights transfer
Languages : en
Pages : 66
Get Book Here
Book Description
Author: United States. Urban Mass Transportation Administration
Publisher:
ISBN:
Category :
Languages : en
Pages : 49
Get Book Here
Book Description
Author: Louis E. Keefer
Publisher:
ISBN:
Category : Local transit
Languages : en
Pages : 0
Get Book Here
Book Description
![Taxmann’s Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects – Covering tax issues relating to land owners/developers with Case Laws [Finance Act 2023] PDF](https://books.google.com/books/content/images/frontcover/av-5EAAAQBAJ?fife=w80-h100)
Author: Dr. Raj K. Agarwal
Publisher: Taxmann Publications Private Limited
ISBN: 9356227411
Category : Law
Languages : en
Pages : 42
Get Book Here
Book Description
This book is a complete guide to all matters pertaining to the taxation of real estate developers & joint development arrangements from an income tax & accounting perspective. This book addresses the tax issues relating to the following: • Land Owner • Developer • Other Stakeholders, such as Flat Owners or Buyer of Real Estate The Present Publication is the 6th Edition and has been amended by the Finance Act 2023. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features: • [Critical Income Tax Issues] relating to the following are covered: o Determination of the year of transfer of capital asset o Value of sale consideration in the case of joint development of the real estate, particularly when a joint development agreement is drafted in a complex manner • [Analysis of Provisions] o Section 2(47), i.e., the definition of ‘Transfer’ of Capital Asset o Section 45(2), i.e., the Conversion of Capital Assets into Stock-in-trade o Section 50D, i.e., the Fair Market Value deemed to be the Full Value of Consideration o Deeming Provisions of Sections 43CA, 50C, 56(2)(x)(b) & 23(5) o Section 80-IBA, i.e., the granting of deductions to developers for the construction of affordable housing • [Analysis Chargeability of Capital Gains on Transfer of Asset in the hands of Land Owner] under sub-section (5A) to Section 45 of the Income Tax Act, 1961 • [Attraction of Capital Gains Tax Liability] in case of transfer of Agricultural Land • [Analysis of various Judgments of ITAT & High Courts] applicable to the Land Owner and Real Estate Developer in the case of Joint Development of Real Estate • [In-depth Analysis of Guidance Note] on Accounting for Real Estate Transactions (Revised 2012) issued by the ICAI, applicable to Real Estate Developer • [Analysis of Applicability of the Principle of Revenue Recognition] to Real Estate Developer at different points in time • [Analysis of Applicability of Income Recognition] to Real Estate Developer under IFRS & ICDS Regime The detailed contents of the book are as follows: • Joint Development Arrangement for Real Estate • Tax Issues for Real Estate Developers • History of Accounting Standards Applicable to Real Estate Developers • Analysis of Guidance Note on Accounting for Real Estate Transactions (Revised 2012) • Revenue Recognition for Real Estate Developers under IFRS • Impact of Income Computation and Disclosure Standards (ICDS) • Tax Issues for Real Estate Owners • Capital Asset vs Business Asset • Analysis of Provisions of Section 45(2) regarding Conversion of Capital Asset into Stock in Trade • Analysis of Provisions of Section 2(47) • Analysis of Provisions of Section 50D • Analysis of Provision of Section 45(5A) • Taxability of Capital Gain Arising on Transfer of Agriculture Land • Analysis of the Provisions of Section 50C, Section 43CA, Section 56(2)(x)(b) & Section 23(5) • Analysis of Provisions of Section 80-IBA
Author: Joseph Morris
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 344
Get Book Here
Book Description
An accounting, tax and systems guide to joint ventures, an expanding area of corporate cooperation and risk-sharing. Written to assist the financial professional in identifying and dealing with the many unique accounting, financial and technical matters that commonly arise in joint venture situations. Covers the accounting and managerial process from conception and formation through operation and dissolution. Readers will encounter an interesting combination of discussion and information on business concepts, managerial perspectives, interpersonal and inter-organizational dynamics and accounting and tax matters as they relate to joint ventures. Topics cover all areas of accounting and taxation, including equity method accounting, federal tax aspects of joint venture formation, operation and termination, examples of partnership agreements, and much more.
Author: Karen J. Hladik
Publisher: Free Press
ISBN: 9780669099072
Category : Business & Economics
Languages : en
Pages : 152
Get Book Here
Book Description
Author: Kwok-Chun Wong
Publisher: Open Dissertation Press
ISBN: 9781374720916
Category : Technology & Engineering
Languages : en
Pages : 244
Get Book Here
Book Description
This dissertation, "A Theory of Joint Venture Partnership in Property Investment: With Special Application to the Profit Sharing Arrangements for Property Development in Hong Kong and the People's Republic of China" by Kwok-chun, Wong, 黃國俊, was obtained from The University of Hong Kong (Pokfulam, Hong Kong) and is being sold pursuant to Creative Commons: Attribution 3.0 Hong Kong License. The content of this dissertation has not been altered in any way. We have altered the formatting in order to facilitate the ease of printing and reading of the dissertation. All rights not granted by the above license are retained by the author. Abstract: 1 Abstract This study derives a theory explaining the underlying principles of the profit sharing arrangements employed by joint venture partnerships for property development projects. Using standard economic analysis and by distinguishing private and non-private properties, three hypotheses are derived from the theory. They are namely the Hypothesis of Resource Inputs Agreement, the Hypothesis of Proportionate Shares and the Hypothesis of Land Value Dissipation. Firstly, the Hypothesis of Resource Inputs Agreement conjectures that the contracting parties of a joint venture partnership must agree upon the resources to be input by either party, in order that any profit sharing arrangement could be agreed upon; secondly, the Hypothesis of Proportionate Shares proposes that for a private/private joint venture, the ratio of the value of the resources input by either party equals the corresponding ratio of the outputs apportioned by him; and finally, the Hypothesis of Land Value Dissipation derives that in a private/non-private joint venture where the land input is a non-private 2 property, and provided that the market value of land is not agreed upon in the joint venture contract, the ratio of the share of outputs apportioned by the non-private land owner, tends to be smaller than the corresponding share of the input land resource, valued in accordance with the respective market conditions. These hypotheses are tested against empirical the shareholding arrangement in general; and against empirical findings from joint development projects in particular: four of these projects are located in Hong Kong (two are private/private joint ventures and two are private/non- private ones), while four other projects are private/non- private joint ventures in China. All of the observations from these projects are found to be consistent with the theory. The results are then summarised and the theoretical implications of the empirical observations are discussed in terms of the constraints of property rights and transaction costs. DOI: 10.5353/th_b2980386 Subjects: Real estate investment - China - Hong Kong - Case studies Real estate investment - China - Case studies Joint ventures - China - Hong Kong - Case studies Joint ventures - China - Case studies Joint ventures Real estate investment
Author: Don R. Campbell
Publisher: John Wiley & Sons
ISBN: 0470676116
Category : Business & Economics
Languages : en
Pages : 341
Get Book Here
Book Description
A step-by-step guide to attracting all the investment funds you will ever need for your next real estate transaction As the sales of Real Estate Investing in Canada have proven, Canadians are looking to real estate investing to build wealth. In his bestselling book Real Estate Investing in Canada, Don R. Campbell introduces the Authentic Canadian Real Estate (ACRE) system, the first system of its kind to show ordinary Canadians how to profit from investing in residential real estate. Told as a narrative, a typical Canadian couple named Richard and Emma successfully buy their first properties and now are ready to leverage their equity into more properties. In order to achieve their goals, they are introduced to a joint-venture specialist and, with his guidance, they learn how joint-venture partnerships work and secrets and strategies for acquiring new properties that only the pros know. Richard and Emma build their portfolio -- and their confidence -- and so they leave their jobs to focus on real estate investing full-time. Following a proven 7-step system, Richard and Emma are equipped with the information, strategies and motivation they need to go to the next level by explaining: What are joint-venture partnerships and how do they work to create win-win relationships Wealth attraction principles-how to become a money magnet How and where to find joint-venture partners-marketing and lead generation--and separate the wheat from the chaff Structuring a joint venture deal-building a team of experts and the due diligence process Legal structures and agreements, including tax implications 19 landmines to avoid in joint venture partnerships Following up with current joint venture partners and duplicating success The appendices offer valuable time-saving checklists, forms and worksheets, as well as advice on paper flow and time management.
Author: Howard E. Abrams
Publisher: Aspen Publishing
ISBN: 154380974X
Category : Law
Languages : en
Pages : 936
Get Book Here
Book Description
This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships. New to the Sixth Edition: The text has been updated to reflect the 2017 Tax Cut and Jobs Act. The chapter on taxable acquisitions has been modified to be more complete yet easier to understand. The chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine. The Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss. Professors and students will benefit from: Clarification of the intricacies of the taxation of business enterprises Problems and examples in addition to cases and notes to cover all aspects of the subject Illustrations of typical commercial transactions An emphasis on major themes of policy and practice A book that is flexible enough to be used in two-, three-, or four-credit courses Stand-alone coverage of C corporations, S corporations, and partnerships
Author: Arthur B. Willis
Publisher:
ISBN:
Category : Partnership
Languages : en
Pages : 304
Get Book Here
Book Description
