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Luxembourg: The Real Estate Levy – Compliance Obligations for Investment Entities

www.loyensloeff.com/lu/en/news/articles-and-newsflashes/the-luxembourg-real-estate-levy-compliance-obligations-for-luxembourg-investment-entities-n24625/maples.com/en/knowledge-centre/2022/2/luxembourg-new-one-time-tax-reporting-obligationwww.loyensloeff.com/lu/en/news/articles-and-newsflashes/the-luxembourg-real-estate-levy-compliance-obligations-for-luxembourg-investment-entities-n24625/impotsdirects.public.lu/dam-assets/fr/legislation/legi22/2022-01-20-PRE-IMM-1-du-2012022.pdfganado.com/news/firm-news/luxembourg-investment-vehicles-real-estate-levy/www.cms-lawnow.com/ealerts/2022/04/new-tax-on-luxembourg-real-estate-assets?cc_lang=eninfo.dechert.com/10/16415/april-2022/luxembourg-investment-funds—tax-reporting-obligations-to-be-complied-with-by-31-may-2022.asp?sid=b97a0bb9-4c31-4bb6-b058-81805db7060e 0
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Thailand: Land and Building Tax Rates for the 2022 Tax Year

www.chandlermhm.com/newsletters_and_publications/2022/2.html Update:www.dlapiper.com/en/us/insights/publications/2022/06/thailand-land-and-building-tax-update-2022/www.tilleke.com/ja/insights/payment-deadline-extension-for-thailands-2022-land-and-building-tax/www.chandlermhm.com/content/files/pdf/Newsletter/2022/CMHM%20Newsletter%20-%20Stay%20Ready%20for%20the%20Full%20Implementation%20of%20the%20New%20Land%20and%20Building%20Tax%20System%2020%20December%202022.pdfwww.tilleke.com/insights/thailand-unveils-new-land-and-building-tax-rate-reductions-and-deadline-extensions/thelegal.co.th/2023/01/25/assets-exemption-from-land-and-building-tax/www.tilleke.com/insights/thailand-officially-reduces-land-and-building-tax-for-2023/thelegal.co.th/2023/03/27/taxes-on-land-and-buildings-be-reduced-for-the-fiscal-year-of-2023/ 0
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Canada: The Underused Housing Tax Act

www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/january-14-2022-tax/the-underused-housing-tax-act-a-primer/www.thor.ca/blog/2022/01/federal-government-releases-draft-underused-housing-tax-legislation/www.canada.ca/en/department-finance/news/2021/08/government-launches-consultations-on-proposed-tax-on-vacant-homes-owned-by-non-resident-non-canadians.htmlwww.blg.com/en/insights/2022/03/underused-housing-tax-new-filing-and-tax-considerationswww.dlapiper.com/en/canada/insights/publications/2022/11/understanding-canadas-underused-housing-tax-act/www.thor.ca/blog/2022/12/first-filings-coming-up-for-new-housing-taxes-in-toronto-and-ottawa/ See also:gowlingwlg.com/en/insights-resources/articles/2022/ontario-evolution-tax-treatment-vacant-properties/ Update:www.airdberlis.com/insights/publications/publication/toronto-vacant-home-tax-occupancy-declarations-due-before-february-2-2023www.canada-usbizlawblog.com/2023/01/04/torontos-new-vacant-home-tax-deadline-fast-approaching/#page=1www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/january-23-2023/toronto-ottawa-vacant-homes-tax-dont-forget-file-declaration-2022/Changes to Toronto’s Vacant Home Tax and Small Business Property Tax Class (airdberlis.com)www.airdberlis.com/insights/publications/publication/underused-housing-tax-reporting-requirements-for-bare-trusts-and-nominee-corporationswww.dentons.com/en/insights/articles/2023/february/16/canadas-underused-housingtaxedinternational.com/canadas-new-underused-housing-tax-what-you-need-to-know-before-the-filing-deadline-on-april-30/?utmwww.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-1-2023/canadian-individuals-and-corporations-may-have-an-underused-housing-tax-filing-obligation-even-when-no-tax-is-owed/www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-1-2023/canadian-individuals-and-corporations-may-have-an-underused-housing-tax-filing-obligation-even-when-no-tax-is-owed/taxedinternational.com/canadas-new-underused-housing-tax-what-you-need-to-know-before-the-filing-deadline-on-april-30/taxpage.com/articles-and-tips/everything-you-need-to-know-about-the-underused-housing-tax-2022-on-vacant-or-underused-housing-in-canada/www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-21-2023/the-new-underused-housing-tax-are-you-tax-exempt/www.bennettjones.com/Blogs-Section/Canadas-Underused-Housing-Tax-What-You-Need-to-Know-Before-May-1-2023www.bennettjones.com/Blogs-Section/Canadas-Underused-Housing-Tax-What-You-Need-to-Know-Before-May-1-2023www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2023/underused-housing-tax-penalties-and-interest-waived.htmlwww.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-1-2023/canadian-individuals-and-corporations-may-have-an-underused-housing-tax-filing-obligation-even-when-no-tax-is-owed/www.torkinmanes.com/our-resources/publications-presentations/publication/are-you-required-to-file-an-underused-housing-tax-returnwww.mccarthy.ca/en/insights/blogs/mccarthy-tetrault-tax-perspectives/new-canadian-underused-housing-tax-and-prohibition-purchase-residential-property-non-canadians-act-legislation#page=1Underused housing tax – Canada Revenue Agency publishes additional guidance | Miller Thomson LLP | Canadian Business Law FirmUpdate on Tax Reporting for Trustees of Trusts with Canadian Connections | Charles Russell Speechlyswww.canada.ca/en/revenue-agency/services/forms-publications/publications/uhtn15/questions-answers-underused-housing-tax.htmlUnderused...
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Turkey: Changes on Rules of Foreigners acquiring Real Estate Investments for Citizenship Purposes

www.esin.av.tr/2022/01/06/crucial-development-for-foreigners-on-real-estate-investments-for-citizenship-purposes/See also:bit.ly/3GfgNrUwww.morogluarseven.com/news-and-publications/foreign-currency-payment-obligation-for-real-estate-sales-to-foreigners/www.garsconsulting.com/blog/name-change-new-turkish-citizenwww.cetinkaya.com/insights/communique-regarding–protection-of-the-value-of-turkish-currency-has-been-amended 0
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US: New IRS Guidance on RIC and REIT Distributions – Reduced Cash Requirement in Part Stock and Part Cash Dividends

info.dechert.com/10/15923/december-2021/reduced-cash-requirement-in-part-stock-and-part-cash-dividends–new-irs-guidance-on-ric-and-reit-distributions(1).asp?sid=46fbf43d-95bc-4cdd-9b82-1c141074d2f3www.proskauertaxtalks.com/2021/12/new-guidance-allows-publicly-offered-reits-and-rics-to-issue-up-to-90-of-qualifying-dividends-in-the-reit-or-rics-own-stock-through-june-2022/www.cadwalader.com/brass-tax/index.php?nid=52&eid=205 0
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