Structuring joint ventures in property : the tax implications
Language: English Series: Journal of Property Finance ; 3(1) Summer 1992, 105-112(8)Publication details: 1992Subject(s): Summary: 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)| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS46668 (Browse shelf(Opens below)) | 1 | Available | 59091-1001 |
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)