Structuring joint ventures in property : the tax implications
Beer, C.E.
Structuring joint ventures in property : the tax implications - 1992 - Journal of Property Finance 3(1) Summer 1992, 105-112(8) .
In considering the tax implications of joint ventures, this paper looks at the essential issues of, first, whether a joint venture is of a tradingg or investment nature, and second, the capital gains tax implications. It then discusses the main joint venture vehicles including the joint company, the corporate partnership, funded developments and other structures. Finally, the paper, examines the involvement of foreign participants in joint ventures. (Journal abstract)
CAPITAL GAINS TAX
CORPORATE PARTNERSHIP
FUNDED DEVELOPMENT
INVESTMENT
JOINT COMPANY
JOINT VENTURES
Structuring joint ventures in property : the tax implications - 1992 - Journal of Property Finance 3(1) Summer 1992, 105-112(8) .
In considering the tax implications of joint ventures, this paper looks at the essential issues of, first, whether a joint venture is of a tradingg or investment nature, and second, the capital gains tax implications. It then discusses the main joint venture vehicles including the joint company, the corporate partnership, funded developments and other structures. Finally, the paper, examines the involvement of foreign participants in joint ventures. (Journal abstract)
CAPITAL GAINS TAX
CORPORATE PARTNERSHIP
FUNDED DEVELOPMENT
INVESTMENT
JOINT COMPANY
JOINT VENTURES