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First step in amending Russian Civil Code means changes for business
- Baker & McKenzie
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- Russia
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- February 22 2013
On 1 March 2013 the law introducing the first set of changes to the Russian Civil Code, which concern in particular the state registration of
New cadastral values may face challenges from legal title holders of land plots in Saint-Petersburg
- Baker & McKenzie
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- Russia
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- February 13 2013
On 01 June 2012 the Saint-Petersburg Committee for Land Resources and Land Use issued Order No. 158 approving new cadastral values for land plots as
Changes to the taxation of high value residential property - update
- Baker & McKenzie
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- United Kingdom
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- February 5 2013
On 31 January, the Treasury published the responses to consultation and draft legislation for the new capital gains tax regime that will apply on the
FIREE recordals tracker: December 2012 update
- Baker & McKenzie
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- China
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- January 7 2013
Since May 2007, any injection of foreign capital in foreign-invested real estate enterprises (FIREEs) must be recorded with the PRC Ministry of
Top 10 issues for retail companies “setting up shop” in Vietnam
- Baker & McKenzie
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- Vietnam
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- December 21 2012
Vietnam has been one of the world's fastest growing retail markets for over a decade. Its mix of young demographics, economic growth and consumer society
Opinion of Dutch AG Wattel on Dutch definition of "building land"
- Baker & McKenzie
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- Netherlands
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- December 12 2012
The scope of the definition of "building land" is a hot topic in the Netherlands
No VAT recovery on service charge for commercial property
- Baker & McKenzie
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- European Union, United Kingdom
- -
- December 12 2012
The Court of Justice of the European Union (CJEU) has ruled that the provision of property maintenance and cleaning services can form part of the main supply of leasing office premises, implying that its earlier decision in Tellmer is limited to the circumstances of that case
A real estate co-ownership company with several corporate purposes remains transparent for tax purposes
- Baker & McKenzie
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- France
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- November 30 2012
In a recent decision, the French Administrative Supreme Court has clarified the conditions for applying the tax transparency regime to the French "sociétés civiles immobilières d'attribution" (a type of tax look-through entity described in the French Tax Code: a "real estate co-ownership company"
The disposal by a company of a single real estate asset does not qualify as an activity of real estate dealing
- Baker & McKenzie
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- France
- -
- November 30 2012
To qualify for exemption from the three percent tax which applies to entities who directly or indirectly hold real estate located in France, there must be an activity of real estate dealing and this condition is not satisfied by a single sale and purchase transaction
Strategic Regional Land Use Package released
- Baker & McKenzie
- -
- Australia
- -
- October 16 2012
The New South Wales Government has released its Strategic Regional Land Use Plans (SRULPs) for the Upper Hunter and New England North West regions
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