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Documents on Taxation, Real Estate
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|New Jersey Tax Sale Law Gives Purchaser of a Tax Sale Certificate a Tax Lien on the Underlying Property|
Duane Morris LLP;
July 9, 2014, previously published on June 30, 2014The New Jersey Supreme Court, in In re: Princeton Office Park, L.P. v. Plymouth Park Tax Services, LLC, determined that under the Tax Sale Law, N.J.S.A. §§ 54:5-1 to -137, a purchaser of a tax sale certificate acquires a tax lien, not a lien securing the property owner's obligation to pay...
|Potential Structures for Canadians Acquiring U.S. Real Estate Property|
Jonathan M. Charron; Perley-Robertson, Hill & McDougall LLP/s.r.l.;
June 17, 2014, previously published on May 28, 2014This article summarizes potential ways to structure or restructure the ownership of personal - use real property situated in the U.S. for Canadians, the purpose of which is to reduce or eliminate potential exposure to U.S. taxation.
|Impact of FATCA on ORSO Schemes in Hong Kong|
Duncan A. W. Abate; Mayer Brown JSM;
May 29, 2014, previously published on May 27, 2014The Foreign Account Tax Compliance Act (FATCA) is an invasive piece of US legislation. It is designed to identify tax avoidance being undertaken by US entities. It does this by imposing a 30 percent withholding tax on any US investments unless certain information is disclosed to the US tax...
|Recent Court Decisions Affecting Ohio Real Property Tax Appraisals|
Kohrman Jackson Krantz PLL;
May 21, 2014, previously published on May 19, 2014The Ohio Supreme Court has issued a couple of decisions in recent weeks that affect how reappraisals of property are handled.
|Nebraska’s New Property Valuation Protest Process|
Matthew R. Ottemann; McGrath North Mullin & Kratz, PC LLO;
May 16, 2014, previously published on Second Quarter 2014Effective for the 2014 property tax year, property owners in larger counties (over 150,000 people) who wish to protest their property value can request a hearing in person before a referee appointed by the County Board of Equalization. Referees will generally be independent appraisers who will...
|Introduction of New Reporting Requirements for Certain Intra-Group Lending, Licensing, and Leasing Activities|
Lodewijk P.W. Berger, Lyda Stone, Raymond J. Wiacek; Jones Day;
May 15, 2014, previously published on May 2014Beginning on January 1, Dutch companies that are predominantly involved in intra-group back-to-back lending, licensing, or leasing transactions and that seek benefits under a tax treaty or the EU Interest & Royalty Directive with respect to their income must report in their tax return that they...
|New York Adopts Significant Changes to Its Estate Tax and Trust Income Taxation Laws|
Jayson J. R. Choi, Nathaniel L. Corwin, Patricia Galteri, Carmela T. Montesano; Meyer, Suozzi, English & Klein, P.C.;
May 8, 2014, previously published on April 29, 2014In response to concerns about the long term effects of high taxes on New York State’s economic health and competitiveness, Governor Cuomo last year established a commission charged with identifying ways of reducing the state and local tax burden imposed on Empire State residents and...
|Real Property Tax Freeze Credit: Adoption of a "Freeze-Compliant Budget"|
Lamb Barnosky LLP;
April 29, 2014, previously published on April 18, 2014The “Real Property Tax Freeze Credit,” a new tax credit available to eligible taxpayers residing in a municipality that adopts a “freeze-compliant budget,” was adopted as part of the 2014-2015 State Budget. Residents will be eligible to receive this tax credit in the first...
|Establishing A Property’s Tax Valuation - Earlier is Better|
Robert J. Crawford; Bernstein Shur;
April 16, 2014, previously published on April 8, 2014 Few developers think of spending precious time and resources on working with a municipality to determine the appropriate property tax valuation method and an estimated preliminary value of a real estate project during the preconstruction phase. Doing just that, however, can pay dividends over the...
|Property Tax Assessments: Should You Appeal?|
Jeremy D. Frey; Barley Snyder;
April 15, 2014, previously published on April 10, 2014Do you want to lower your property taxes? Would it surprise you to learn that you could do so at little to no net cost? There may be an opportunity to do exactly this if your property is currently assessed too high. Your property’s tax assessment forms the basis for all of your real estate...