网赌正规真人实体在线平台-正规真人实体在线娱乐平台

网赌正规真人实体在线平台-正规真人实体在线娱乐平台

税务/财务

巴塞尔协议III资本协定

The Basel III standards could have a significant negative impact on lending by banks to the commercial real estate sector. Several aspects of the standards would have harmful effects on the availability and cost of credit to commercial, 多户家庭的, and single-family residential real estate borrowers and to the U.S. 结果是经济.

 巴塞尔协议III资本协定

可获得的资本和信贷

宣传

Congress must ensure capital and credit markets meet the current and future needs of the commercial real estate industry. Strong oversight is needed to ensure that the actions of various financial regulators do not unfairly discriminate against the commercial real estate industry, or have unintended negative consequences on the availability of credit for real estate development.

 可获得的资本和信贷

附股权益

A "carried interest" (also known as a "promoted interest" or a "promote" in the real estate industry) is a financial interest in the long-term capital gain of a development. “附带权益”授予普通合伙人(GP), 通常网赌正规真人实体在线平台, 有限合伙人(LPs), 合伙企业的投资者. It is paid if the property is sold at a profit that exceeds the agreed-upon returns to the investors, and is designed to give the developer a stake in the venture's ultimate success. This serves to align the interests of the GP with the investors by allowing the GP to share in the "upside" of the real estate venture. It also serves to compensate the GP for the substantial risks taken during development of the project and during the period prior to sale of the property. Carried interest has traditionally been treated as capital gains income taxed at favorable capital gains rates.

 附股权益

FASB租赁会计建议

8月17日, 2010, 财务会计准则委员会(FASB), an independent body that establishes accounting standards for the private sector that are recognized by the Securities and Exchange Commission as authoritative, issued an Exposure Draft detailing proposed changes to standards governing how landlords and tenants account for their leases. The proposed changes are intended to increase transparency for investors by, 在其他方面, requiring that the full long-term payments associated with the leases be shown on the balance sheet of the tenant as liabilities. Renewal options and contingent rents would be included when calculating liability under lease agreements. Operating leases would be capitalized and represented as current liabilities. Under the Final Rule, the standards for public companies must be implemented by 2019.

 FASB租赁会计建议

互联网营业税

Learn about the issue of internet sales tax and its possible impact on commercial real estate.

 互联网营业税

相似种类的交流

A like-kind exchange or “1031 exchange” refers to section 1031 of the U.S. 国内税收法规. This section provides that capital gains taxes can be deferred in cases of exchanges of property held for productive use in a trade or business or for investment, provided the properties exchanged are comparable (“of like kind”). 当纳税人最终出售资产时,税款就支付了. 在商业地产领域, the provision encourages transactions because it enables investors to overcome the “lock-in” effect of tax rules, allowing them to remain invested in real estate while shifting resources to more productive properties or changing geographic locations.

 相似种类的交流

新市场税收抵免计划

The New Markets Tax Credit (NMTC) Program was established in 2000 as part of the Community Renewal Tax Relief Act of 2000 and aims to foster revitalization efforts in low-income and impoverished communities across the United States. The NMTC Program provides tax credit incentives to investors for equity investments in a certified Community Development Entity (CDE) whose primary mission is to invest in low-income communities. The credit equals 39 percent of the investment paid out over seven years: 5 percent each year for three years; and 6 percent in the final four years. The NMTC program has been used in conjunction with local efforts to spearhead redevelopment efforts, 包括商业地产开发, 在许多领域.

 新市场税收抵免计划

合格的改进财产

The 2017 Tax Cuts and Jobs Act intended to allow businesses to depreciate investments in 合格的改进财产, 比如对建筑内部的内部改进, 比之前的法律所允许的时间更短. 然而, a drafting error in the legislation forces property owners to take these deductions over a much longer period of time than was intended.

 合格的改进财产