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Results:11-20 of 596

Update: Stewart Estate v TAQA North Ltd, the finale
  • Borden Ladner Gervais LLP
  • Canada
  • July 7 2016

In November 2015, the Alberta Court of Appeal issued its decision in Stewart Estate v TAQA North Ltd, 2015 ABCA 357, which addressed a number of


Clicks & Mortar: The marriage of the future and the past within a traditional retail lease structure - Part One
  • Shoosmiths LLP
  • United Kingdom
  • May 23 2016

Both, however are terms to which many retailers are starting to pay more attention as the rapid growth in online sales and headlines around the


Landlord ignored and on the line: Clients inclined to buy online
  • McCarthy Tétrault LLP
  • Canada
  • March 2 2016

Building owners that lease their property using a turnover rent (or “percentage rent”) structure to retailers are facing an important challenge


DOI proposes overhaul of federal and Indian mineral lease royalty valuation standards
  • Beveridge & Diamond PC
  • USA
  • January 6 2015

On January 6, 2015, the Department of the Interior's Office of Natural Resources Revenue ("ONRR") issued a proposed regulation that would


New federal law preempts the state and local taxation of non-tribal entities on leased Indian land
  • Winston & Strawn LLP
  • USA, India
  • April 12 2013

Although many states have a longstanding position that they have the right to assess the possessory (or leasehold) interests that non-Indian entities


Changes to taxation of lease inducement payments
  • Bell Gully
  • New Zealand
  • August 21 2012

Tax reforms relevant to the property industry continue to be announced by the Government.


Monetising utility assets in difficult financial markets
  • King & Spalding LLP
  • Middle East
  • November 2 2011

Despite the difficulties in the current global finance market, there are a steady stream of greenfield utility projects coming online in the Middle East.


Business premises renovation allowances: a 100 relief for capital expenditure
  • Gowling WLG
  • United Kingdom
  • October 13 2011

As a general matter of tax law, capital expenditure cannot be deducted against revenue income.


Capital rules and variances
  • Holland & Knight LLP
  • USA
  • October 6 2011

In September 2011, the Florida Senate issued Interim Report 2012-128, titled “Review Regulatory Oversight of Assisted Living Facilities in Florida.”


QST harmonization: how will it impact your business?
  • Stikeman Elliott LLP
  • Canada
  • October 3 2011

On September 30th, after extensive discussions on the issue, Prime Minister Stephen Harper and Premier Jean Charest finally announced the conclusion of a Memorandum of Agreement (MOA) on the harmonization of the QST with the federal GST.