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US: Tax Reform’s main effects on Real Property Investors and Developers

www.hklaw.com/publications/us-tax-reforms-main-effects-on-real-property-investors-and-developers-12-28-2017/ www.vorys.com/publications-2114.html www.gtlaw.com/en/insights/2017/12/alerts/how-will-the-new-tax-law-impact-the-homebuilding-industry www.friedfrank.com/siteFiles/Publications/FINAL_010518_TaxCutsandJobsAct_HighlightsfortheRealEstateIndustry3.pdf goo.gl/YwQJw9 www.paulhastings.com/publications-items/details/?id=98dded69-2334-6428-811c-ff00004cbded www.nelsonmullins.com/idea_exchange/alerts/additional_nelson_mullins_alerts/all/key-provisions-of-the-2017-tax-act-for-m-and-a-private-equity-and-real-estate www.bakerbotts.com/ideas/publications/2017/12/tax-reform-act—real-estate www.cozen.com/news-resources/publications/2018/tax-changes-affecting-real-estate-investments goo.gl/JL2qiD www.taftlaw.com/news-events/law-bulletins/tax-cuts-and-jobs-act-makes-some-favorable-changes-for-real-estate-businesses-and-some-not-so-favorable Click to access tcja-summary–real-estate-jan-2.pdf www.jonesday.com/new-us-tax-law-leaves-non-us-person-estate-tax-intact-01-19-2018/ www.bakermckenzie.com/en/insight/publications/2018/02/impact-of-tax-reform-on-real-estate www.tuckerellis.com/news_publications/economic-growth-act-provides-some-hvcre-relief-for-real-estate-lenders-and-developers 0
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UK: Taxing gains made by non-residents on UK Real Estate

www.bakermckenzie.com/en/insight/publications/2017/11/new-tax-charge-non-resident-uk home.kpmg.com/uk/en/home/insights/2017/11/taxing-gains-made-by-non-residents-on-uk-immovable-property.html knowledge.freshfields.com/Media/Global/r/3651/uk_moves_to_tax_non-uk_residents__gains_from_uk_real_estate bit.ly/2Bboth5 bit.ly/2zLiyim www.stalawfirm.com/en/blogs/view/united-kingdom-capital-gains-tax-on-real-estate.html www.charlesrussellspeechlys.com/en/news-and-insights/insights/private-wealth/2019/non-resident-cgt-changes-re-uk-real-estate-the-beginning-of-the-end-or-the-end-of-the-beginning/ www.charlesrussellspeechlys.com/en/news-and-insights/insights/real-estate/2019/rich-pickings-for-hmrc–the-new-uk-tax-rules-on-property-rich-companies/ www.gtlaw.com/en/insights/2017/11/major-uk-real-estate-tax-changes www.womblebonddickinson.com/uk/insights/articles-and-briefings/gains-made-non-uk-residents-commercial-property-be-taxed info.dechert.com/10/9707/november-2017/asset-management-regulatory-roundup.asp?sid=bbac1720-922b-4c9e-902d-f3832d433810 bit.ly/2zHn912 www.pitmans.com/insights/news/the-budgets-hidden-real-estate-tax/ www.jonesday.com/proposed-uk-real-estate-tax-regime-targets-offshore-investors-capital-gains-12-07-2017/ www.ocorian.com/news-insights/insights/budget-2017-how-will-the-uk-government-s-proposed-capital-gains-tax-changes-impact-overseas-real-estate-investors/ www.cadwalader.com/brass-tax/index.php?nid=6&eid=32 www.withersworldwide.com/en-gb/uk-real-estate-tax-and-non-uk-owners www.cms-lawnow.com/ealerts/2018/10/cms-focusing-on-funds-changes-for-overseas-owners-of-uk-real-estate?cc_lang=en dixcart.com/articles/in539-recent-and-forthcoming-changes-uk-commercial-real-estate-and-foreign-ownership goo.gl/JfGzgm Click to access Taxing_gains_made_by_non-residents_on_UK_immovable_property_-_consultation.pdf www.boodlehatfield.com/the-firm/articles/changes-to-the-taxation-of-overseas-investors-in-uk-land/ www.srz.com/resources/offshore-fund-investments-in-uk-real-estate.html www.burges-salmon.com/news-and-insight/legal-updates/private-wealth/an-overview-of-tax-considerations-for-non-uk-residents-purchasing-uk-residential-property See also: Click to access Non-resident_companies_chargeable_to_income_tax_and_non-resident_CGT_summary_of_responses.pdf www.macfarlanes.com/what-we-think/in-depth/2018/non-resident-cgt-new-regime-for-real-estate-funds/ www.macfarlanes.com/what-we-think/in-depth/2019/non-resident-capital-gains-tax-cgt-on-uk-real-estate-the-new-regime/ www.womblebonddickinson.com/uk/insights/articles-and-briefings/top-tips-americans-purchasing-uk-residential-property Repurposing real estate assets – Five things to think about www.rpc.co.uk/perspectives/tax-take/upper-tribunal-remits-cgt-appeal-back-to-the-first-tier-tribunal-for-a-rehearing/ Update:...
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UK: Major changes proposed for Non-resident Investors in UK Commercial Property

goo.gl/ym3DsW goo.gl/ym3DsW Click to access To_maximise_relief_get_SDLT_right.pdf See also: www.blplaw.com/expert-legal-insights/articles/autumn-budget-2017-real-estate-funds-in-the-firing-line#page=1 www.blplaw.com/expert-legal-insights/articles/autumn-budget-2017-hidden-tax-blow-to-real-estate-sector#page=1 Update: dixcart.com/in599-taxation-of-uk-commercial-real-estate-and-foreign-ownership www.shoosmiths.co.uk/insights/past-webinars/real-estate-ihl-series-taxing-times www.macfarlanes.com/what-we-think/in-depth/2022/doing-a-real-estate-deal-remember-these-key-tax-issues/ 0
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UK: Residential property – tax top tips

www.birketts.co.uk/insights/legal-updates/residential-property-tax-top-tips www.penningtonslaw.com/news-publications/latest-news/2020/uk-residential-property-making-sense-of-the-chaos-and-confusion-of-buying-holding-and-selling Click to access real-estate-tax-checklist-march-2022.pdf www.macfarlanes.com/what-we-think/in-depth/2022/doing-a-real-estate-deal-remember-these-key-tax-issues/ 0
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Panama: Changes in Property Tax and Moratorium

bit.ly/2yInbYt www.tax-news.com/news/Panama_To_Go_Ahead_With_Property_Tax_Changes____75534.html home.kpmg.com/pa/es/home/Tendencias/2017/11/ci-se-aprueban-reformas-al-impuesto-de-inmuebles.html www.mef.gob.pa/es/noticias/Paginas/rebajadelimpuestodeinmueble-.aspx bit.ly/2y2OZYB Update: ariaslaw.com/en/press/pn-term-for-real-estate-property-tax-moratorium-is 0
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UK: REITs – using Jersey Companies and The International Stock Exchange (TISE)

www.ogier.com/publications/uk-real-estate-investment-trusts-reits-using-jersey-companies-and-tise www.tisegroup.com/listing/products/reits/ www.careyolsen.com/briefings/jersey-reit-choice-uk-property-investment www.careyolsen.com/briefings/jersey-listed-funds www.ogier.com/news-and-insights/insights/listing-reits-certainty-in-an-uncertain-time/ www.walkersglobal.com/index.php/publications/99-advisory/3789-why-jersey-and-guernsey-companies-are-a-great-choice-for-uk-reits See also: www.careyolsen.com/briefings/real-estate-finance-guernsey-property-unit-trusts Legal Lingo – Real estate taxation: a REIT good idea, Katherine Fielding (ropesgray.com) www.mourant.com/news-and-views/guides/overview-of-structuring-uk-real-estate-for-german-fund-investors.aspx REIT reform in the UK – further modernisation | Bryan Cave Leighton Paisner (bclplaw.com)
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