Download or read book Tax Effective Structuring of Your Investments in Properties and Shares in Malaysia and Singapore written by Hop Bing Low (Datuk Wira.) and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Malayan Law Journal written by and published by . This book was released on 1988 with total page 788 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Effective Structuring of Your Investments in Properties Shares written by Lee Kim Lee and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Effective Structuring of Foreign Investment in US Real Estate written by Stephen A. Nauheim and published by I B C Financial Publishing. This book was released on 1991-01-01 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Effective Structuring of Foreign Investment in US Real Estate written by and published by . This book was released on 1992 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Real Estate And Taxation In Singapore written by Hong Beng Tay and published by World Scientific. This book was released on 2022-09-29 with total page 636 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Structuring Foreign Investments in U S Real Estate written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Kekal abadi written by and published by . This book was released on 1985 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Taxation of Real Estate Developers Joint Development Arrangements with Accounting Aspects Authoritative Guide Featuring Comprehensive Analysis Practical Tools written by Dr. Raj K. Agarwal and published by Taxmann Publications Private Limited. This book was released on 2024-09-07 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an authoritative guide that addresses the multifaceted tax and accounting challenges specific to joint development arrangements in the real estate sector. It is helpful for tax professionals, real estate developers, accountants, and legal advisors to understand the complex domain. The Present Publication is the 7th Edition and has been amended by the Finance (No. 2) Act, 2024. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features: • [Comprehensive Analysis] This book covers critical aspects such as: o Determination of the year of transfer o Valuation of sale consideration o In-depth interpretations of key provisions like: § Section 2(47) on the definition of 'Transfer' § Section 45(2) on the conversion of capital assets into stock-in-trade § Section 50D on fair market value considerations • [Key Legal Provisions Explained] o Section 45(5A) – This Section, introduced by the Finance Act, 2017, is important for understanding the chargeability of capital gains on asset transfers in joint development scenarios. The book provides a detailed analysis of this provision, including its practical application and the resulting tax implications for landowners o Deeming Provisions [Sections 43CA, 50C, 56(2)(x)(b), and 23(5)] – A thorough analysis of these sections clarifies their impact on property valuation and taxability, especially within the framework of joint development agreements o Section 80-IBA – The book analyses the eligibility criteria, procedural requirements, and strategic considerations for developers seeking deductions for affordable housing projects • [Judicial Insights and Case Law Analysis] An important feature of the book is its detailed review of recent ITAT and High Courts judicial pronouncements, providing insights into how various tax provisions have been interpreted in real estate contexts. This Section guides practitioners through the nuances of legal precedents, highlighting both established interpretations and areas of ongoing controversy • [Accounting Standards and Revenue Recognition] The book dedicates a substantial portion to addressing accounting challenges specific to real estate developers. It provides an in-depth analysis of the Guidance Note on Accounting for Real Estate Transactions (Revised 2012) issued by the ICAI. It discusses the application of revenue recognition principles under both IFRS and ICDS. Key topics include the timing and methods of revenue recognition, valuation of inventory and work-in-progress, and the impact of income computation standards on financial reporting • [Sector-Specific Tax Challenges] Beyond general tax issues, the book discusses sector-specific scenarios such as the taxability of retention money, demolition costs, rental income from stock-in-trade, and the treatment of advances and cancellations in real estate bookings. It provides practical guidance on how to handle these unique situations, supported by relevant case studies and examples • [Practical Tools | Examples | Case Studies] Designed as a hands-on guide, the book includes practical examples, detailed case studies, and real-world scenarios that illustrate the application of complex tax laws and accounting standards. These valuable tools are intended to help professionals implement best practices in structuring joint development agreements and managing tax compliance effectively • [Updated with Latest Amendments and Controversies] Reflecting the most recent changes brought by the Finance (No. 2) Act, 2024, the book includes a focused discussion on contentious issues arising from Section 45(5A) and other key provisions The structure of the book is as follows: • Nature and Structure of Joint Development Arrangements o Explores the various forms of joint development agreements, their structuring, and the significant tax and legal implications for landowners and developers • Methods of Accounting for Real Estate Developers o Discusses the pros and cons of the Completed Contract Method (CCM) and the Percentage of Completion Method (PCM), including judicial perspectives on the appropriateness of each method • Application of Accounting Standards o Provides detailed guidance on the relevant accounting standards, including AS-7 and AS-9, with specific focus on their applicability and compliance requirements for real estate developers • Impact of ICDS and IFRS on Real Estate Transactions o Examines the implications of Income Computation and Disclosure Standards (ICDS) and International Financial Reporting Standards (IFRS) on the financial and tax reporting of real estate projects • In-depth Analysis of Capital Gains and Other Tax Provisions o Covers the critical tax implications of converting capital assets into business assets, the applicability of Section 50C in property transactions, and strategies for managing capital gains tax liabilities in joint development arrangements • Practical Insights and Case Studies o Real-world case studies and practical insights provide valuable lessons on managing tax liabilities and optimizing accounting practices, making this book a valuable day-to-day reference for professionals

Download or read book Singapore periodicals index written by and published by . This book was released on 1990 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Elective Taxation on Inbound Real Estate Investment written by David Herzig and published by . This book was released on 2016 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1980, the United States has taxed U.S. real property gains of foreign investors. A nonresident must pay tax on the capital gain from the sale of U.S. real property or rights in U.S. real property, as well as on the sale of shares in non-publicly held domestic corporations that hold significant U.S. real property assets. The United States imposes a withholding liability on the purchaser based on a percentage of the purchase price. Moreover, by owning U.S. real property, foreign investors are subject to Internal Revenue Service (IRS) investigatory powers. Because of these rules, foreign investors spend significant resources to structure investment in U.S. real property assets to avoid being deemed an owner of the underlying real property for taxation purposes. This has rendered the underlying statute, the Foreign Investment in Real Property Act of 1980 (FIRPTA), elective.This electivity results in the United States exhibiting tax haven characteristics for inbound real estate investments. Rather than tightening the rules to eliminate this friction, Congress has recently proposed even looser requirements. The resulting narrative by practitioners and policy makers is that FIRPTA should be eliminated. The United States currently needs more, not less, collection of taxation. The fact that FIRPTA is either easily arbitraged or not properly collected should not result in the repeal.This Article proposes a new way of addressing FIRPTA by expanding the use of reporting requirements to capture the leakage and provide a mechanism for effectively eliminating the use of structuring to avoid the tax. Through the introduction of systems recently employed in the Foreign Account Tax Compliance Act (FATCA) regime, Congress can implement an effective penalty structure to ensure proper collection of taxation and achieve the stated goal of FIRPTA -- an equal tax burden independent of the status of the investor. The goal of the proposal is to have a more cohesive and coherent FIRPTA regime by replacing a gross income tax regime with a net income tax regime with a backup withholding. Given the United States' position as a market leader in a limited market, there should be a more aggressive tax collection stance taken. The U.S. real property market is relatively inelastic as compared to equities; thus, an aggressive U.S. position will not have much if any downside.

Download or read book Taxation of Foreign Investment in U S Real Estate written by Department of the Treasury and published by Forgotten Books. This book was released on 2015-06-14 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Taxation of Foreign Investment in U. S. Real Estate Dear Mr. Chairman: Section 553 of Public Law No. 95-500, the "Revenue Act of 1978," required the Treasury Department to conduct a study and analysis of the appropriate tax treatment of income from, or gain on the sale of, interest in United States property held by nonresident aliens and foreign corporations. The Secretary is required to transmit a report of the results of this study, together with the recommendations of the Department, within six months of the date of enactment of the Act. Pursuant to these provisions, I hereby submit a report entitled "Taxation of Foreign Investment in U.S. Real Estate." Under present law, capital gains realized by nonresident aliens and foreign corporations are not subject to U.S. tax unless they are "effectively connected" with a U.S. trade or business. The Treasury Report finds that, while most real property holdings of foreign person is used in a U.S. trade or business, foreign persons rarely incur capital gains tax on the disposition of their U.S. property holdings. The Report identifies various ways in which the capital gains on real estate, which would ordinarily be taxable, can be converted into capital gain on some other asset, which would not. The principal means by which this is accomplished is through a real property holding company and converting gain realized on disposition of the "effectively connected" property into gain realized on disposition of the shares, which is not deemed "effectively connected." The Treasury does not believe that taxing capital gain on the sale of corporate shares is desirable or practical. But to prevent unintended tax avoidance, the Treasury recommends modifying certain specific statutory provisions under which foreign taxpayers convert taxable gain on real estate into nontaxable gain. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book Structuring Investments by Foreign Persons in U S Real Estate written by Alan Appel and published by . This book was released on 2015 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article describes the basic principles of U.S. federal income tax liability under the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) and the withholding mechanism that ensures collection of the tax. In addition, it sets forth some structuring alternatives to limit a foreign investor's tax exposure with respect to the ownership and subsequent disposition of U.S. real estate.

Download or read book Structuring International Real Estate Transactions written by Roy Saunders and published by . This book was released on 1991 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author describes in an imaginative new approach a technically complicated subject by way of case studies in the form of advise for client consultations with reference to the laws in the Netherlands, Belgium, France, Germany, Italy, Spain and the United Kingdom.

Download or read book Tax Considerations for Funds Structuring in Asia written by Vincent Ooi and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax considerations play a major role in the decisions of fund managers of where to base their funds. The highly mobile nature of capital has resulted in tax competition, leading to several host jurisdictions for funds in Asia (Hong Kong, Singapore, Labuan, and the BVI) having very similar tax characteristics in terms of low effective corporate income tax rates; no capital gains taxes; no exit taxes; a single tier of taxation; and generally no withholding taxes. Other ways in which jurisdictions have attempted to distinguish themselves include a strong Double Tax Agreement network, certainty on the taxation of the carried interest, and in offering a segregated portfolio company structure. Offering a segregated portfolio company structure is particularly important to promote local domiciliation of funds. Hong Kong is now the only one of the four jurisdictions in this study that does not offer such a structure.

Download or read book Property Tax in Singapore and Malaysia written by Leung Yew Kwong and published by Butterworth-Heinemann. This book was released on 1997-01-01 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Real Estate Investment Structure Taxation Review written by and published by . This book was released on 2019 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: