{"title":"房地产合资企业-税务问题","authors":"Charles Beer","doi":"10.1002/bref.33","DOIUrl":null,"url":null,"abstract":"<p><b>Abstract</b> This paper examines the main tax issues which need to be considered when setting up a property joint venture, whether for development or investment purposes. The paper starts with the initial questions that must be asked of all parties to the joint venture before a suitable structure can be identified. It then briefly considers some of the key tax issues that arise in joint ventures before looking at the main joint venture vehicles available. Finally, a short case study is used to consider how some of these issues may be considered and resolved in practice. Copyright © 2001 Henry Stewart Publications</p>","PeriodicalId":100200,"journal":{"name":"Briefings in Real Estate Finance","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2006-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/bref.33","citationCount":"0","resultStr":"{\"title\":\"Property joint ventures – the tax issues\",\"authors\":\"Charles Beer\",\"doi\":\"10.1002/bref.33\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p><b>Abstract</b> This paper examines the main tax issues which need to be considered when setting up a property joint venture, whether for development or investment purposes. The paper starts with the initial questions that must be asked of all parties to the joint venture before a suitable structure can be identified. It then briefly considers some of the key tax issues that arise in joint ventures before looking at the main joint venture vehicles available. Finally, a short case study is used to consider how some of these issues may be considered and resolved in practice. Copyright © 2001 Henry Stewart Publications</p>\",\"PeriodicalId\":100200,\"journal\":{\"name\":\"Briefings in Real Estate Finance\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2006-07-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1002/bref.33\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Briefings in Real Estate Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/bref.33\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Briefings in Real Estate Finance","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/bref.33","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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