Real estate investment trusts (REITs), private equity funds and other real estate owners and operators must competitively source and qualify investments, structure funds and effectively develop and operate their properties. From attracting initial capital to facilitating a successful exit, virtually every real estate-related decision and transaction has tax implications.
To identify issues and deal breakers early on, real estate investors require in-depth due diligence from a tax perspective. You should be familiar with how strategic investment structuring can impact federal, state and foreign income taxes — and therefore impact after-tax yield. And, of course, timely and accurate tax compliance is critical for complying with regulations, including, in the case of REITS, maintaining favorable tax status.
Do you have the in-house resources to keep up with rapid changes in the tax landscape? How well-equipped is your tax department to handle emerging U.S. and international tax issues? Deloitte Tax LLP can help. Learn more from the PDF attachment at the bottom of the page.
Real estate funds five keys to success In today's environment, existing and newly formed real estate funds face many challenges. The tumultuous economy has made it difficult for existing funds to continue to perform at the superior risk-adjusted returns that investors have come to expect.
Real estate taxation: In the age of mortgage foreclosures While the impact of the Foreign Account Tax Compliance Act (FATCA) is still being determined, it has left a particularly vexing question for the real estate industry because investment structures have become more complicated and diverse.
Section 199 deduction opportunities for U.S. real estate The Section 199 deduction provides domestic real estate developers and domestic construction companies an opportunity to reduce their tax rate. Our Deloitte Tax LLP professionals have helped many real estate developers and homebuilders assess their opportunities for Section 199 and implement recurring compliance solutions.
Prospects for tax reform in a changing legislative environment As the 112th Congress convenes, the nation continues to feel the impact of seismic changes that shook our political and economic landscape over the past decade. For the real estate industry, these changes took the form of a decrease in transaction volume and limited access to financing options. This publication looks at the fiscal realities driving tax reform, the problems inherent in our existing system, options for fundamental tax reform, and possible alternative or additional tax systems.