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Stamp Duty and Land Tax Surcharges - foreign buyers may pay 12.5 duty in Victoria
  • PwC Australia
  • Australia
  • April 22 2016

The Victorian Government has announced that ‘foreign purchasers’ will be liable for duty at a rate of up to 12.5 for purchases of Victorian


Actualidad Normativa N.º 15 (2016)
  • Gómez-Acebo & Pombo Abogados
  • European Union, Spain
  • April 21 2016

En el ámbito estatal, se ha aprobado el Real Decreto 12016, de 8 de enero, por el que se aprueba la revisión de los Planes Hidrológicos de las


“Bad Boy Guarantee” of Non-Recourse Partnership Debt
  • Sullivan & Cromwell LLP
  • USA
  • April 18 2016

On April 15, 2016, the IRS released a generic legal Advice Memorandum (the “GLAM”) providing an important and helpful clarification of the treatment


Internal Revenue Service Takes a Look at “Bad Boy” Guarantees
  • Dickinson Wright PLLC
  • USA
  • April 18 2016

It is common for LLCs operating (and taxed) as real estate partnerships to obtain nonrecourse financing secured only by the real estate owned by the


Brexit: The possible legal implications of a UK withdrawal from the EU
  • Bond Dickinson LLP
  • European Union, United Kingdom
  • April 14 2016

On 23 June 2016 the British people will vote on whether the UK should remain a member of the EU or leave the EU.As our clients would expect, Bond


Significant amendments to the Act Respecting Duties on Transfers of Immovable following the 2016-2017 provincial budget
  • Lavery de Billy LLP
  • Canada
  • April 13 2016

The Act Respecting Duties on Transfers of Immovables (the “Act”) Imposes transfer duties (also known as the “welcome tax”) on the Transfer of


Penhora sobre o faturamento da empresa só é possível se a empresa não possuir outros bens, decide o Tribunal Regional Federal da 3º Região
  • TozziniFreire Advogados
  • Brazil
  • April 11 2016

A Quarta Turma do Tribunal Regional Federal da 3ª Região (“TRF3”), que compreende as seções judiciárias de São Paulo e Mato Grosso do Sul, deu


International News: Focus on Real Estate - Issue 1 2016
  • McDermott Will & Emery
  • Global
  • April 8 2016

The United Kingdom’s Modern Slavery Act 2015 requires large commercial organisations operating in the United Kingdom to Publish a “slavery and human


2016 Federal Budget Reverses Proposals Regarding Donations of Private Corporation Shares or Real Estate
  • MacPherson Leslie & Tyerman LLP
  • Canada
  • March 24 2016

We noted in an earlier post (October 5, 2015) that the Conservatives’ 2015 Federal Budget proposed to make capital gains arising from the


Tax Treatment of “Bad Boy Guarantees” Challenged by Recent IRS Memorandum
  • Morrison & Foerster LLP
  • USA
  • March 22 2016

A recently released legal memorandum by the Internal Revenue Service (IRS) Office of Chief Counsel, CCA 201606027 (the “Memorandum”), concluded that