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Determining "fair market value" in a distressed market: the Court of Appeal of England & Wales rules on interpretation of GMRA 2000
  • Mayer Brown LLP
  • United Kingdom
  • May 21 2018

Newsletter Following its entry into receivership during the height of the financial crisis in October 2008, the Icelandic bank Landsbanki Islands hf

CSA Considers Reforms to the Syndicated Mortgage Regime and Seeks Input from Industry Participants
  • McMillan LLP
  • Canada
  • May 16 2018

In March 2018, the Canadian Securities Administrators (the "CSA") released CSA Notice and Request for Comment Proposed Amendments (the "Notice") to

ABA Tax Section Submits Comments on Fractions Rule and TCJA Partnership Interest Provisions
  • Stradley Ronon Stevens & Young
  • USA
  • March 28 2018

The ABA submitted comments on proposed regulations issued under Section 514 (the Fractions Rule), addressing the extent to which a tax-exempt

2018 B.C. Budget: What It Means for B.C. Real Estate
  • McCarthy Tétrault LLP
  • Canada
  • March 8 2018

On February 20, 2018 the B.C. government unveiled its Budget and Fiscal Plan 201819 - 202021 (the “Budget”) and an accompanying housing plan

New Jersey Appellate Court Holds Trial Court Must Determine Fair Market Value Credit of Foreclosed Properties to Ensure Lender Did Not Receive a Windfall
  • Riker Danzig Scherer Hyland & Perretti LLP
  • USA
  • March 1 2018

In a decision approved for publication, New Jersey’s Appellate Division recently remanded an action to the Chancery Division in order to determine

Federal Court of Appeal confirms 'half-loaf' plan is subject to GAAR
  • Thorsteinssons LLP
  • Canada
  • February 23 2018

The latest chapter in the story of the 'half-loaf' plan was recently penned by the Federal Court of Appeal

Is Property Transfer Tax Reform on the Horizon?
  • McCarthy Tétrault LLP
  • Canada
  • February 6 2018

The Property Transfer Tax Act (British Columbia) could soon be amended to impose property transfer tax (“PTT”) on beneficial transfers of real estate

Recent Kentucky Cases Hold That Exempt Owner Does Not Mean Property Taxes Precluded, and Leased Real Property Value May Include “Intangible Values”
  • Dickinson Wright
  • USA
  • December 20 2017

Kentucky cases recently held that property is not exempt from taxation merely because the owner may be constitutionally exempt. Also, the valuation of

Tax Reform Act - Impact on Taxpayers with International Operations
  • Baker Botts LLP
  • USA, Global
  • December 20 2017

On December 20, 2017, the U.S. Congress passed the tax reform act (formerly known as the Tax Cuts and Jobs Act or the "Act"). President Trump is

How "Highest and Best Use" Can Substantially Impact Just Compensation for Landowners
  • Nexsen Pruet
  • USA
  • December 18 2017

The taking of private property for public use is referred to as condemnation or eminent domain. While federal, state, and municipal governments may