000			01209cab a2200277 4500
001			ABS46668
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u59091
041			_aeng
100			_aBeer, C.E.
245			_aStructuring joint ventures in property : the tax implications
260			_c1992
350			_a0
490			_aJournal of Property Finance _v3(1) Summer 1992, 105-112(8)
520			_aIn 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)
650			_aCAPITAL GAINS TAX
650			_aCORPORATE PARTNERSHIP
650			_aFUNDED DEVELOPMENT
650			_aINVESTMENT
650			_aJOINT COMPANY
650			_aJOINT VENTURES
690			_aPROPERTY-PROPERTY FINANCE AND INVESTMENT
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c36197 _d36197