Download or read book Immovable Property under VAT written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2011-05-12 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn that the VAT systems of almost all countries remain far from the benchmark, and that this is particularly the case when VAT is applied to real estate. This book describes and analyses VAT treatment of real estate transactions in six representative countries: Australia, Canada, Germany, Japan, Mexico, and the United Kingdom. As in any jurisdiction, the VAT schemes covered must accommodate complex factual matrices that demand consistent, fair, and equal treatment. Among these VAT determinants the authors, each an expert in the national tax law of one of the six countries, address the following: types of real estate sales; long versus short term leases; commercial versus residential use; newly constructed versus existing property; status of the parties involved as taxable or non-taxable for VAT; taxable and tax-free supplies; special rules for charities, mooring facilities, aircraft, sports facilities, etc.; subdivision of apartments into title units; commercial residential premises; construction work; cross-border supply of construction work and services; and transfer of a ‘going concern’. The discussions also include the practical areas of accounting for VAT, administrative compliance, personal tax liability, and VAT refund and overpayment certification processes, as well as thorough consideration of relevant case law and examination of frequently litigated matters. Each author has designed his or her chapter to ensure that the technical nuances of each system are explained. An introductory chapter outlines economic theory and preferred VAT treatment of real estate transactions, and compares the variety of solutions applied in the six countries covered. Although a number of legal works exist on real estate under VAT in single jurisdictions, this is the first book to combine a multi-jurisdictional approach with attention to relevant economic theory, allowing for a very useful assessment of best practices. For this reason it is sure to be welcomed by practitioners and academics not only as an overview of the problem areas encountered when designing VAT policy, but also as a reference in applying VAT to real estate transactions.
Download or read book The Property Developer s Book of Checklists written by Sally Coulthard and published by Pearson UK. This book was released on 2012-12-27 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: Are you a wannabe property developer who doesn’t know where to start? Or maybe you’ve developed a property before but you want to be smarter and more prepared for your next project. There’s a lot at stake in property development, and getting it right is far from easy. A badly planned and ill-considered project can consume vast quantities of both time and money - two of the most precious resources for any developer. Luckily, The Property Developer’s Book of Checklists is on-hand to help you maximise your time, your money and your profit. This unique book is packed with essential information, help and advice on every aspect of property development, so you can rest assured that you’ll have everything covered. From planning your project, handling the finances and dealing with contractors, right through to letting or selling your property, you’ll find every part of the project considered from every conceivable angle. The book will help you to avoid costly mistakes and save you from making ill-judged decisions, but if problems or crises do arise the book is on-hand to give you vital help and advice on getting through them. All of the help, advice, tips and information in The Property Developer’s Book of Checklists is easy to access and simple to follow. There’s no complicated jargon or technical terminology and you’ll find everything you need in one of the 90 detailed checklists.
Download or read book VAT and Property written by Ann Humphrey and published by Spiramus Press Ltd. This book was released on 2015-02-24 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals. It covers guidance on VAT and property issues including: Introduction to VAT concepts: VAT terminology, Legislation, Definitions.Land TransactionsResidential property: New build, Extension and refurbishment, Renovations and alterations, Conversions, Facilities for the disabled, Transactions between landlord and tenant, DIY house builders, Caravans and houseboats, Listed/protected buildings.Residential and charitable use buildings, Housing Associations, Cultural bodiesCommercial property: Construction industry, the election to waive exemption, Supplies not affected, Making an election, Revoking an election, Input tax claims, Avoidance rules, Premiums, surrenders and inducements, Specialist services, Transfer of a business as a going concernAnti-avoidance legislationGuarantees, Partial exemption, Input tax recovery, the capital items scheme.
Download or read book Vat for Residential Property Developers and Contractors written by Marie B. Stein and published by . This book was released on 2017-08-05 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Are you a property developer, contractor or professional advisor?Are you building or converting residential properties to lease or sell?Then you NEED to read this book.Whether you're a property developer or a contractor, you'll know that the VAT rules about the residential property development are particularly difficult. If you don't budget properly for VAT at the start of a development, you can be left with expensive mistakes, significantly affecting the anticipated profit on your development or even changing that profit into a loss.Like most taxes, the rules are complicated and there are a lot of them; including the VAT liability of property transactions, construction services and claiming VAT from HMRC. But the most difficult and least understood aspect about all of this is that you need to understand how the rules work together before you can work out the VAT cost of your development. This book has been written specially for those of you who are new to property development or construction as a business, or have limited knowledge of the VAT rules and need to know more. It includes the important VAT rules, as well as a lot of practical information about VAT and residential property development. The book will help you to save money and manage the VAT process of your development.If you're a developer, it will help you to maximize your profits by knowing how to keep your VAT costs down and when you can claim from HMRC.If you're a contractor, you'll be able to save money for your customer by understanding when you can charge the zero-rate or reduced rate for your work.And if you're a professional advisor, accountant; architect, project manager, solicitor or surveyor; you can help clients take full advantage of the VAT reliefs so that they can save money and manage the process properly.I've avoided lots of legal jargon and legislation (unless absolutely necessary!) and there are links to HMRC guidance in case you need more detailed guidance.And I also tell when you CAN'T save VAT on your costs or claim VAT from HMRC. If you know in advance, you can at least budget properly from the beginning and plan your expenditure accordingly.
Download or read book Housing for All written by A.K. Jain and published by KHANNA PUBLISHING HOUSE. This book was released on with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book titled “Housing for All: Design, Construction andManagement” by A.K. Jain is a comprehensive assessment of the housing situationin India which not only traces the path taken by (governments so far but alsooutlines a roadmap for the future. The book begins with an overview of thehousing scenario in India. It discusses various housing programmes and draws adistinction between affordable housing and adequate housing. The book alsodraws particular attention to housing issues of special groups such as theelderly, disabled, homeless, migrant and transit workers, students and singlewomen. There is also a discussion on the issue of social and physicalinfrastructure. The book notes that housing units alone do not constitutehousing but infrastructure plays a critical role in the occupancy of housing.The question of reducing the cost of housing has been vexatious for long. Jaindeals with this issue in detail and suggests various low-cost technologies andhouse building systems for making housing more affordable. Another issue isthat of rental housing. Jain suggests that giving a boost to rental housingthrough a slew of measures can go a long way in making housing more accessibleand bring vacant housing into the market.
Download or read book Lebanon written by International Monetary and published by International Monetary Fund. This book was released on 2023-01-13 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lebanon’s tax revenue more than halved between 2019 and 2021, in the face of the deepest economic crisis since the end of the civil war. This report identifies tax policy reform options to stop the drain on Lebanon’s tax revenue in the immediate and near-terms and to move toward a more efficient, effective, and inclusive tax system in the medium-term.
Download or read book Practical Guide to GST on Real Estate Industry written by CA Madhukar Hiregange and published by Bloomsbury Publishing. This book was released on 2021-06-10 with total page 1135 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Real Estate Industry. The comprehensive and in-depth practical knowledge of the four authors would help in implementation of the provisions in an easy manner. This book is divided into eight parts as follows: Part 1 - Introduction and Overview Part 2 - GST impact analysis on real estate developers: Complex Developers, Joint development, contractors and other income. Part 3 - Detailed operational law containing classification, registration, tax credits, documentation, payments etc. Part 4 - Detailed procedural law containing assessment, audit, advance ruling, appeals, penalties, demands etc. Part 5 - Tax planning avenues, GST and RERA, Transitional provisions Part 6 - Disputes and department actions, [focussing on possible dispute area & resolution]. Part 7 - Role of Professionals from GST audit and tax planning perspective. Part 8 - Miscellaneous: 220+ FAQs and filled forms. Appendices containing FAQs released by CBIC and Important Notifications. Key Features Detailed and practical analysis of the GST provisions with case laws pertaining to the real estate industry. Covering all possible dispute areas along with their resolutions. Detailed analysis of the tax planning aspect. Covering extensive FAQs for removal of doubts. Blank as well as filled forms for better understanding. Detailed discussion on the role of professionals on how they can help in various GST matters. Visit http://bit.ly/GSTrealestate for Free online updates and important information.
Download or read book Green Building Certification Systems written by Thilo Ebert and published by Walter de Gruyter. This book was released on 2012-12-10 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Certification systems for buildings aim to make sustainability transparent for the general public and economically feasible for investors. Several hundred systems have been developed since around 1990.
Download or read book Real Estate Construction and Economic Development in Emerging Market Economies written by Raymond Talinbe Abdulai and published by Routledge. This book was released on 2015-10-23 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: Real Estate, Construction and Economic Development in Emerging Market Economies examines the relationships between real estate and construction sectors and explores how each sector, and the relationships between them, affect economic development in emerging market economies (EMEs). Throughout the book, the international team of contributors discuss topics as diverse as real estate finance and investment, housing, property development, construction project management, valuation, sustainability and corporate real estate. In doing so the book demonstrates how the relationship between construction and real estate impacts on economic development in countries such as Argentina, Brazil, Colombia, China, Ghana, Nigeria, Turkey, Lithuania, Hungary and Slovenia. Topics include: the role of real estate brokerage in improving the living standards of citizens; the effect of a mineral boom on construction cycles, real estate values and the socio-economic conditions of people in boom towns and cities; corporate real estate management practices and how they affect economic growth; and the synergies between construction and real estate and how they, in turn, affect economic development. This book will be of interest to those studying and researching real estate, construction, development studies, urban economics and emerging market economies.
Download or read book The Moscow Times Business Review written by and published by . This book was released on 2000 with total page 1102 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Urban Planning and Real Estate Development written by John Ratcliffe and published by Routledge. This book was released on 2009-01-19 with total page 899 pages. Available in PDF, EPUB and Kindle. Book excerpt: The twin processes of planning and property development are inextricably linked – it’s not possible to carry out a development strategy without an understanding of the planning process, and equally planners need to know how real estate developers do their job. This third edition of Urban Planning and Real Estate Development guides students through the procedural and practical aspects of developing land from the point of view of both planner and developer. The planning system is explained, from the increasing emphasis on spatial planning at a regional level down to the detailed perspective of the development control process and the specialist requirements of historic buildings and conservation areas. At the same time the authors explain the entire development process from inception through appraisal, valuation and financing to completion and disposal. This is an invaluable textbook for real estate and planning students, and helps to meet the requirements of the RICS and RTPI Assessment of Professional Competence.
Download or read book Key British Enterprises written by and published by . This book was released on 1997 with total page 1322 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding and Paying Less Property Tax For Dummies written by Steve Sims and published by John Wiley & Sons. This book was released on 2011-02-18 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive guide to understanding and paying less property tax for dummies is the best-value beginners book on the market. Covering everything from commercial buy-to-let and jet-to-let to property development and investing through a company, it explains a notoriously confusing subject in straightforward and easy to follow language. Packed full of tax saving tips and strategies, Understanding and Paying Less Tax For Dummies will help British property owners and investors minimise their tax bills and maximise their returns.
Download or read book Major Companies of Europe 1990 91 written by R. M. Whiteside and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: VOWMES1 &2 Graham & Trotman, a member of the Kluwer Academic Publishers Group is one of Europe's leading publishers of MAJC?R COMPANIES OF EUROPE 1990/91, Volume 1, business information, and publishes company reference contaln~ us~ful information on over 4000 of the top annuals on other parts of the world as follows: comp~nles In the European Economic Community, excluding the UK, nearly 1500 companies of which are MAJOR COMPANIES OF THE ARAB WORLD covered in Volume 2. Volume 3 covers near~y 1100 of the MAJOR COMPANIES OF THE FAR EAST & AUSTRALASIA top companies within Western Europe but outside the MAJOR COMPANIES OF THE U.S.A. European Economic Community. Altogether the three volumes of MAJOR COMPANIES OF EUROPE now Please send for a free complete catalogue of the provide in authoritative detail, vital information on over company's books on business management techniques, 6600 of the largest companies in Western Europe. business law, finance, banking, export markets, oil technology, energy resources, pollution control and a MAJOR COMPANIES OF EUROPE 1990/91, Volumes 1 number of other subject areas to: The Editor, Major & 2 contain many of the largest companies in the world. The Companies of Europe, Graham & Trotman Ltd, Sterling area coverecj by these volumes, the European Economic House, 66 Wilton Road, London SW1V 1DE.
Download or read book Medium Companies of Europe 1993 94 written by R. Whiteside and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volumes 1 & 2 Guide to the MAJOR COMPANIES OF EUROPE 1993/94, Volume 1, arrangement of the book contains useful information on over 4000 of the top companies in the European Community, excluding the UK, over 1100 This book has been arranged in order to allow the reader to companies of which are covered in Volume 2. Volume 3 covers find any entry rapidly and accurately. over 1300 of the top companies within Western Europe but outside the European Community. Altogether the three Company entries are listed alphabetically within each country volumes of MAJOR COMPANIES OF EUROPE now provide in section; in addition three indexes are provided in Volumes 1 authoritative detail, vital information on over 6500 of the largest and 3 on coloured paper at the back of the books, and two companies in Western Europe. indexes in the case of Volume 2. MAJOR COMPANIES OF EUROPE 1993/94, Volumes 1 The alphabetical index to companies throughout the & 2 contain many of the largest companies in the world. The Continental EC lists all companies having entries in Volume 1 area covered by these volumes, the European Community, in alphabetical order irrespective of their main country of represents a rich consumer market of over 320 million people. operation. Over one third of the world's imports and exports are channelled through the EC. The Community represents the The alphabetical index in Volume 1 to companies within each world's largest integrated market.
Download or read book ULI Market Profiles written by and published by . This book was released on 1995 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt:
