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Tax Planning Commercial Leases

Kilpatrick

4 Key Takeaways | Navigating the Texas Tax Maze

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Kilpatrick partner David Hughes recently presented on “Navigating the Texas Tax Maze” at the firm’s annual In-House Counsel Summit in Houston. David and a fellow thought leader discussed traps to avoid and opportunities to...more

Lowenstein Sandler LLP

Real Estate Investing: The Tax Perspective

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Today on “Terra Firma: Conversations on Commercial Real Estate,” hosts Stacey Tyler and Stephen Tanico talk with tax attorneys and Lowenstein colleagues Sophia Mokotoff and Matthew F. Cammarata about important tax issues to...more

DarrowEverett LLP

What Florida Sales Tax Cut Means for Florida Commercial Tenants

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Broadly speaking, according to the Florida Department of Revenue, each Florida sale, amusement park admission, storage unit and rental is taxable (unless it falls under an exemption, such as nonprofits). More specifically,...more

Bennett Jones LLP

Tenants Beware: The Risks of Landlord Tax Liabilities

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A recent ruling from the Tax Court of Canada underscores the significance of tenants verifying their landlords' residency status in adhering to any obligations to withhold taxes in accordance with Part XIII of the Income Tax...more

Stikeman Elliott LLP

GST/HST Input Tax Credit Claims: Does the Supporting Documentation Need to be Issued by the Supplier?

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On June 9, 2022, the Tax Court of Canada (“TCC”) allowed CFI Funding Trust’s (“CFI”) appeal in relation with the input tax credits (“ITC”) it claimed for prepaid rent paid in connection with the securitization of automobile...more

Holland & Knight LLP

Holland & Knight's China Practice Newsletter: September-October 2021

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Holland & Knight invites you to read our China Practice Newsletter, in which our authors discuss pertinent Sino-American topics. HIGHLIGHTS: - Non-Fungible Tokens and Intellectual Property Law: Key Considerations ...more

Womble Bond Dickinson

Lease Dispute Series: Real Estate Taxes

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COVID-19 took many, many things, changed many other things, and brought a lot of new things. One of the new things COVID-19 brought was a whole host of lease disputes. Lease disputes – usually, but not always, tenants...more

Orrick, Herrington & Sutcliffe LLP

DL Rilancio e Credito d'imposta per i canoni di locazione degli immobili a uso non abitativo e affitto d'azienda

Lo scorso 19 maggio 2020 è stato pubblicato in Gazzetta Ufficiale ed è entrato in vigore il Decreto Legge 19 maggio 2020, n. 34, recante “Misure urgenti in materia di salute, sostegno al lavoro e all’economia, nonché di...more

Holland & Knight LLP

Tax Considerations for Amending Commercial Leases Under Section 467 of the Code

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The coronavirus (COVID-19) health crisis and associated economic downturn is expected to have a significant impact on commercial real estate lessees, as their ability to attract in-person customers and otherwise generate...more

McDermott Will & Schulte

[Webinar] Critical Business Issues and Strategies for PPMs Resulting From COVID-19: A Virtual Conference - April 3rd, 12:00 pm -...

The emergence of COVID-19 has rocked the Physician Practice Management (PPM) Industry, and certain issues have arisen that PPMs must rapidly solve in order to survive. During this in-depth virtual conference, featuring four...more

King & Spalding

Renewed Interest in Synthetic Leases - A Refresher and Changes Under the New (ASC 842) Lease Accounting Standard

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A synthetic lease is a financing technique structured to be an operating lease for the lessee’s financial accounting purposes and a financing for U.S. federal tax purposes. Synthetic leases are most often used in acquisition...more

Orrick, Herrington & Sutcliffe LLP

New IRS Ruling on Port and Airport Leases

In a private letter ruling (PLR 201918008) publicly released earlier this week, the IRS addressed the statutory safe harbor relating to the allowable term for leases of port and airport facilities financed with tax-exempt...more

Coblentz Patch Duffy & Bass

Commercial Landlords Beware: Competing Tax Measures On June Ballot

Competing special purpose tax measures are on the San Francisco June ballot, both of which would raise the tax on gross receipts from the lease of commercial space in San Francisco. ...more

Carlton Fields

Expect Focus - International, Spring, March 2017

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Rules of the (International) Road - An Overview - Going international is a complicated undertaking. Your specific situation and concerns will determine the steps required. The following outlines, very generally,...more

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