The Resource Inbound real estate investment

Inbound real estate investment

Label
Inbound real estate investment
Title
Inbound real estate investment
Subject
Language
eng
Summary
This issue discusses per host country the following tax law problem: FP is a non-resident alien individual or foreign corporation that is contemplating engaging in real estate activities in Host Country. FP is considering whether to engage in such activities directly, through a partnership or similar pass-through entity, through a Host Country corporation, or through a foreign corporation. In addition, FP is considering whether (i) simply to acquire raw land or undeveloped real estate in Host Country for speculative purposes, (ii) to own and operate one or more Host Country rental real properties, or (iii) to engage in real estate development or construction activities in Host Country. Questions: What are the Host Country income tax consequences to FP from: Holding and selling for speculative purposes Host Country real estate; Owning and operating one or more Host Country rental real estate properties; and engaging in real estate development or construction activities in Host Country? What are the Host Country income tax consequences to FP from carrying out such activities: Directly; Through a partnership or other pass-through entity; Through a Host Country corporation; and through a foreign corporation?
Citation source
In: Tax planning international : forum. - London. - Vol. 26 (2005),
Language note
English
http://library.link/vocab/subjectName
  • immovable property
  • non-resident alien
  • foreign company
  • foreign investment
Label
Inbound real estate investment
Instantiates
Publication
Contents
  • Australia / L. Burns ; p. 3-7
  • Belgium / J. Malherbe and W. Panis ; p. 8-11
  • Canada / E. Bretsen ; p. 12-15
  • Denmark / C. Emmeluth ; p. 16-17
  • France / H. de Feydeau and S. Lespine ; p. 18-22
  • Germany / J-D. Kramer ; p. 22-25
  • Italy / P. Mariotti ; p. 26-29
  • Japan / Y. Miyazaki ; p. 29-31
  • Netherlands / D.J. Cosijn ; p. 32-34
  • Spain / L. Briones ; p. 35-38
  • Switzerland / P. Altenburger and W. Lederer ; p. 39-42
  • United Kingdom / A. Greenbank and E. Keeling ; p. 42-46
  • United States / J.P. Warner ; p. 47-52
Label
Inbound real estate investment
Publication
Contents
  • Australia / L. Burns ; p. 3-7
  • Belgium / J. Malherbe and W. Panis ; p. 8-11
  • Canada / E. Bretsen ; p. 12-15
  • Denmark / C. Emmeluth ; p. 16-17
  • France / H. de Feydeau and S. Lespine ; p. 18-22
  • Germany / J-D. Kramer ; p. 22-25
  • Italy / P. Mariotti ; p. 26-29
  • Japan / Y. Miyazaki ; p. 29-31
  • Netherlands / D.J. Cosijn ; p. 32-34
  • Spain / L. Briones ; p. 35-38
  • Switzerland / P. Altenburger and W. Lederer ; p. 39-42
  • United Kingdom / A. Greenbank and E. Keeling ; p. 42-46
  • United States / J.P. Warner ; p. 47-52

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...