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Dissertations / Theses on the topic 'Taxation of real estate transactions'

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Published: 28 May 2022
Last updated: 30 July 2025

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1

Petkova, Kunka, and Alfons Weichenrieder. "Price and Quantity Effects of the German Real Estate Transfer Tax." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5599/1/SSRN%2Did2988888.pdf.

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This paper analyzes the tax effects of the German real estate transfer tax (RETT). While the vast majority of single-family houses in Germany are owner-occupied, apartments are usually held by private and incorporated investors. For this reason, we conducted a regression analysis to determine the effects of increasing RETT on the number and the prices of transactions separately for these two market segments. Our findings suggest that increasing the RETT by 1% is associated with a decline in transactions by 0.23% for single-family houses, but with no significant effect on the prices of t
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2

Мозговий, Д. В. "Інноваційні методи фінансування житлового будівництва як засіб підвищення рентабельності будівельного бізнесу". Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/87137.

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У першому розділі роботи розглянуто та систематизовано проблеми та перспективи розвитку житлового будівництва в Україні, як однієї із ключових галузей народного господарства країни; досліджено вплив галузі на національну економіку країни та проаналізовано значення способу фінансування будівельної діяльності на формування фінансового результату компанії. У другому розділі проаналізовано сучасний стан і тенденції розвитку механізму фінансування житлового будівництва в Україні. Третій розділ роботи містить пропозиції щодо основних шляхів удосконалення механізму фінансування будівництва житла
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3

Acosta, Bernedo Otto Alonso, and Monteza Favio Montenegro. "Property taxation and real estate investment in Perú." THĒMIS-Revista de Derecho, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/108285.

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In the present article, the authors analyze the issues related to the Property Taxation on venues that have urban habilitation and/or buildingprojects.In order to accomplish that, the authors examine the basis of the right to build, describe the stages of the constructive administrative procedure as regulated in Law 29090 and, finally, comment on the recent precedent of the Tax Court whichregards the matter.<br>En el presente artículo, los autores analizan la problemática del Impuesto Predial respecto de predios que cuentan con proyectos de habilitación urbana y/o edificación. Para ello, los a
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4

Von, Trapp Jakob B. (Jakob Benjamin). "Rethinking year 15 : what determines the terminal valuation of LIHTC financed transactions?" Thesis, Massachusetts Institute of Technology, 2013. http://hdl.handle.net/1721.1/84168.

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Thesis (S.M. in Real Estate Development)--Massachusetts Institute of Technology, Program in Real Estate Development in Conjunction with the Center for Real Estate, 2013.<br>This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Cataloged from student-submitted PDF version of thesis.<br>Includes bibliographical references (pages 91-94).<br>The Low Income Housing Tax Credit (LIHTC) program is one of the most successful government subsidy programs for the creation of affordable housing in the history of
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5

Regan, Michael Ernest. "The relationship between capitilisation, taxation and non-residential property return." Thesis, Queensland University of Technology, 2000.

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6

Jingryd, Ola. "Impartial Contract-Engineering in Real Estate Transactions : The Swedish Broker and the Latin Notary." Licentiate thesis, Malmö högskola, Institutionen för Urbana Studier (US), 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-7443.

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Even in the days of an ever closer European union, Europe contains no less than four different legal cultures with respect to real estate conveyances: the Latin-German notary system, the deregulated Dutch notary system, the lawyer/solicitor system, and the Scandinavian licensed real estate broker system. The latter is of particular interest in that Scandinavian brokers play a far larger role in real estate transactions than their European counterparts.This paper examines and compares the Swedish real estate broker and the Latin notary. The Swedish broker is required by law to act as an imparti
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7

Breetzke, Michael. "The taxation of Real Estate Investment Trusts (REIT) in South Africa." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020001.

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Real Estate Investment Trusts (REIT’s) provide certain benefits for investors as opposed to them directly investing in property. Many countries worldwide have already established tax systems for REIT’s which give natural persons and companies the benefit of not outlaying substantial capital, and provide certain tax dispensations to them. The concept of a REIT is new to South Africa. The vehicles that have been used by investors in the past to invest indirectly in property have been Property Unit Trusts (PUTs) and Property Loan Stock Companies (PLS). These different types of entities have had d
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8

Featherston, Witt McCall. "Land value taxation as a mechanism to relieve housing supply constraints in Austin, Texas." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/108896.

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Thesis: S.M. in Real Estate Development, Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate, 2017.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 51-54).<br>Through most of history cities have grown slowly, organically following the contours formed by the intersection of geography and commerce - with occasional guidance from master planners - to create resilient and equitable forms. But the industrial age begat zoning, new forms of taxation, and hastened infrastructure investments, all
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9

Ungerer, Maryke. "Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/11729.

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Includes bibliographical references.<br>In this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by discussing international principles of Real Estate Investment Trust taxation and two foreign regimes, i.e. the US and UK Real Estate Investment Trust regimes which, it is understood, were used as a basis for the South African legislation. In addition, the dissertation discusses the details of the South African property investment vehicles regime pre- 1 April 2013, and the new Real Estate Inv
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10

Speckhahn, Wolfgang. "Real estate investment trusts (REITS) in Europe - Europeanizing tax regimes." Thesis, Anglia Ruskin University, 2015. https://arro.anglia.ac.uk/id/eprint/579909/1/Wolfgang%20Speckhahn%20Final%20Thesis%20combined.pdf.

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The research investigated the impact of EU law and policies on direct taxation in REITs, and movement towards a harmonised EU-REIT with common direct taxation of REITs profits. It represents the first comparative study of EU member state REIT regimes to identify an emerging common understanding informed by European jurisprudence and Europeanization policy and theory. After identifying the fundamental elements of a REIT (following the original US model) within a context of Europeanization theory, the research examined EU policy mechanisms (such as goodness of fit and adaptational soft pr
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Speckhahn, Wolfgang. "Real estate investment trusts (REITS) in Europe : Europeanizing tax regimes." Thesis, Anglia Ruskin University, 2015. http://arro.anglia.ac.uk/579909/.

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The research investigated the impact of EU law and policies on direct taxation in REITs, and movement towards a harmonised EU-REIT with common direct taxation of REITs profits. It represents the first comparative study of EU member state REIT regimes to identify an emerging common understanding informed by European jurisprudence and Europeanization policy and theory. After identifying the fundamental elements of a REIT (following the original US model) within a context of Europeanization theory, the research examined EU policy mechanisms (such as goodness of fit and adaptational soft pressure)
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12

Jingryd, Ola. "Impartial contract-engineeering in real estate transactions : The Swedish broker and the Latin notary." Licentiate thesis, Stockholm : Infrastruktur, Infrastructure, Kungliga Teknisak högskolan, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-4768.

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13

Maxey, John H. "The effect of pricing factors on real estate transactions in Prince George's County, Maryland." Thesis, University of Phoenix, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3570577.

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<p> Participants in real-estate transactions involving the purchase of single-family homes consider a variety of factors when establishing a price. These factors include crime, interest rates, income, unemployment, quality of schools, and many other factors. The current quantitative, correlational and multiple regression analysis study examined the empirical relationships among price, crime, interest rates, income, unemployment, and schools in Prince George&rsquo;s County, Maryland, by examining the contribution of each independent variable to the dependent variable price. Findings indicated t
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Firebaugh, Joshua H. (Joshua Henry) 1970, and Michael C. 1970 McMahon. "A seller's roadmap to REITLAND : private to public real estate transactions and currency selection." Thesis, Massachusetts Institute of Technology, 1998. http://hdl.handle.net/1721.1/66386.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1998.<br>Includes bibliographical references (leaf 73).<br>The purpose of this thesis is to articulate a practical decision-making framework for owners of private real estate portfolios interested in contributing their assets to a REIT. The framework introduces the private real estate owner, or contributing seller, to the entire transaction process. A transaction flowchart highlights important issues and their relationship and sequence to other aspects of the transaction. Text discussion follows the same
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15

Friesland, Mark, and Philip Åkerhielm. "Financial Arrangements for Large Property Transactions." Thesis, KTH, Fastigheter och byggande, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-191549.

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The transaction volumes on the Swedish real estate market have during the last few years been soaring. The correlation between the financing climate in Sweden and the transaction volumes have been eminent. In an industry where external capital is of vital essence, it is extremely important to create a financing arrangement that sustains both booms and recessions. To generate a broader view of the real estate market, the purpose of the thesis has been to survey the financing arrangements in large property transactions during an economic cycle, the last decade. Through the information the thesis
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16

Siame, Chilengwe George. "Broadening the tax base: a case for the informal real estate sector in Zambia." Thesis, Rhodes University, 2010. http://hdl.handle.net/10962/d1003852.

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The main objective of the study was to analyze the potential tax collection from the informal rental housing market in Zambia, using household level rental housing data collected for the Lusaka Urban District by the Central Statistical Office (CSO) as a basis for computation and extrapolation to the national level. This data was used to analyze household monthly expenditure on housing (rent), the total number of households in rented accommodation, and the tax regime applicable on rental income, to estimate the potential tax revenue that could be realized from this emerging sector. The estimate
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Miller, Logan. "California, the Land of Opportunity Zones: Using the Real Estate Market to Evaluate a New Tax Program." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2013.

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This study uses real estate data and a distress index to test the success of the “Opportunity Zone” program in California. Part of the Tax Cuts and Jobs Act that was passed on December 22, 2017, this program offers sizable tax incentives to investors who reinvest their capital gains into distressed neighborhoods across the country. I analyze changes in home values and monthly rents to determine if designated opportunity zones have seen increased investment as a result of the program. Additionally, I use a distress index to examine whether this tax program has merely encouraged investment into
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18

Petraitienė, Dovilė. "Nekilnojamojo turto apmokestinimo tobulinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20141231_112322-24981.

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Tyrimo objektas- nekilnojamojo turto apmokestinimas. Tyrimo tikslas- pateikti nekilnojamojo turto apmokestinimo Lietuvoje tobulinimo galimybes. Uždaviniai: 1. Atlikus nekilnojamojo turto apmokestinimo Lietuvoje analizę, įvertinti nekilnojamojo turto mokesčio reikšmę savivaldybių ir valstybės mokestinėms pajamoms ir nustatyti pagrindines mokesčio problemas. 2. Išanalizavus ir apibendrinus mokslinės literatūros tyrimus nekilnojamojo turto apmokestinimo klausimais, identifikuoti veiksnius, lemiančius mokestinių pajamų iš nekilnojamojo turto mokesčio kitimą bei parengti nekilnojamojo turto apmokes
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19

Poltash, Alex. "Repealing Section 1031: The Economic Impact." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1280.

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The purpose of this paper was to assess the impact of a modification and or repeal of section 1031 in the U.S. Tax code. Specifically, this paper focused on a "revenue-neutral" repeal effect in which the additional proceeds from the repeal of section 1031 would go towards decreasing the corporate income tax rate. Overall, the treasury would remain neutral. The implications of this potential repeal were wide. The macroeconomic effect on the economy appeared to be negative, all other things being equal. GDP is predicted to fall by .11% each year. Additionally, Investment will be negatively affec
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Milevski, Goce. "Mass valuation of commercial real estate for taxation & balance sheet purposes : productive review on valuation practice." Thesis, KTH, Building and Real Estate Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-12181.

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21

Carlsson, Frida, and Malin Strömberg. "Is there a Real Estate Portfolio Premium? : An Empirical Analysis of Portfolio Premiums." Thesis, KTH, Fastigheter och byggande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-298065.

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This thesis aims to explore if the existence of portfolio price premiums can be verified and if they differ in time and over property segments. The purpose is to contribute with valuable insights within the field of portfolio premiums in the real estate industry. In order to explore this further a regression model was developed. The model includes six portfolio variables controlling for size in the aspect of transactional value and number of properties included in the portfolio. We further test if the premium varies over property segments and over time. The data was provided by Cushman &amp; W
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Baron, Aneil. "Three Essays on the Applications of Housing Transactions." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468450347.

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23

Alkaddour, Mohamed. "The effect of taxation on implied cost of equity capital in the UK : an analysis of real estate investment trusts." Thesis, University of Southampton, 2012. https://eprints.soton.ac.uk/348339/.

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Previous literature which has examined taxation and implied cost of equity capital has by necessity foucsed on tax paying firms. There are no studies which investigate what happens to the cost of equity capital when companies change their tax status. The introduciton of the Real Estate Investment Trusts (REITs) in the UK in 2007 provides such a setting. It allows estimation of implied cost of equity capital for UK REITs both pre and post conversion to examine the relationship between taxation an the cost of equity capital using a significant change in taxation. This study will investigate whet
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Larsson, Veronica, and Susanne Lindberg. "Fastighetsvärdering : - processen att fastställa ett marknadsvärde." Thesis, University of Gävle, Department of Business and Economic Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-7011.

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<p><strong>Syfte:</strong> Vi ska analysera hur fastighetsmäklare värderar småhus och hur de använder sig av taxeringsuppgifter, det vill säga de egenskapsuppgifter om tomtmark och småhus som samlats in vid fastighetstaxeringen från fastighetsägarna. Vi ska även sammanställa en modell över de faktorer som har central betydelse vid uppskattning av marknadsvärdet.</p><p><strong>Metod: </strong>En kvalitativ metod har använts där vi genomfört personliga intervjuer med fastighetsmäklare. Teorin baseras på relevant litteratur, vetenskapliga artiklar och elektroniska källor. Empirin redovisas genom
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Strand, John. "Utvecklingsmöjligheter inom Due Diligence i fastighetstransaktioner." Thesis, KTH, Fastigheter och byggande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-146885.

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Due Diligence is today an important part of the transaction process through sales of properties and is an important process for both sellers and buyers. The process intends to review an asset before a transaction to minimize the risks associated with the acquisition by detecting weaknesses and verify the asset's characteristics. The use of Due Diligence has become increasingly common over the past twenty years in the Swedish real estate market and there is no indication that this trend will decrease but rather increase. Although there is widespread use of the process both in acquisitions of co
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Attellesey, Ahmad, and André Strandberg. "Beslutsfattande vid fastighetstransaktioner - En studie av transaktionsrådgivare." Thesis, Malmö universitet, Fakulteten för kultur och samhälle (KS), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-23490.

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Den genomförda studien syftar till att undersöka transaktionsprocessen och identifiera var det finns störst risk för felbeslut och irrationellt agerande blad fastighetsaktörer i Sverige. Studien bidrar med att skapa en förståelse för läsaren gällande vilka risker som finns i processen samt att framställa var i processen riskerna är som störst. Materialet som ligger till grund för studien består av intervjuer och enkätundersökningar som delats ut till flertalet bolag i branschen. Intervjuerna har genomförts med personer som arbetar med fastighetstransaktioner på väletablerade bolag i branschen.
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Páč, Lubor. "Analýza možností zkvalitnění služeb v oblasti zprostředkování obchodu s nemovitostmi v podmínkách České republiky." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232752.

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The aim of this diploma thesis is to analyse development in arranging of the real estate transactions in the Czech Republic after 1989 and describe contemporary condition. Contemporary condition was analysed as unsatisfactory. There does not exist any law that would regulate real estate market, neither is there a duty to proof a professional training or ability for the business. Real estate agencies do not have a good reputation in the Czech Republic and with many citizens they are unfavourable. As a reaction upon contemporary unsatisfactory situation, the Economic Bureau of the Czech Chamber
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Alhenawi, Yasser. "Essay on the Persistence of Corporate Diversification Discount after Merger and Acquisition Transactions and Essay on the Capital Structure Properties of Real Estate Investment Trusts (REITs)." ScholarWorks@UNO, 2010. http://scholarworks.uno.edu/td/107.

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In the first chapter of this dissertation, I hypothesize that several non-tax-driven benefits of debt induce REITs managers to issue debt despite no apparent tax-driven benefit. Several methodologies and tests applied in capital structure literature are introduced to the literature of REITs capital structure. First, I investigate how the market prices leverage in absence of tax-deductibility benefit. Then, I diagnose the relative importance of several non-tax-driven benefits of leverage in deriving the capital structure decisions of REITs. Third, I conduct a thought investment experiment with
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Jakobik, Madeleine, and Johannes Sennerö. "Kartläggning av transaktionsmarknaden i Stockholms län 2019." Thesis, KTH, Fastigheter och byggande, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-277756.

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År 2019 var rekordår i transaktionsvolym på Stockholms kommersiella fastighetsmarknad där en mångfald av investerarkategorier var aktiva. De lägen där fastighetsinvesteringar görs kategoriseras kommunvis för fastighetstyper efter lägets attraktion på en skala som benämns AA, A, B, C, och D där AA är det mest attraktiva läget och D det minst attraktiva läget. Ett toppläge i en kommun kan inte jämföras med ett toppläge i en annan kommun trots att de båda kan ha samma klassificering, exempelvis A. Generellt för branschen är att de mest attraktiva lägena finns i Stockholms innerstad. Detta har väc
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Choy, Emmett. "Hong Kong's Economic Freedom and Income Inequality." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/718.

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Hong Kong is considered to be the most economically free country in the world, but also has the highest amount of income inequality of any developed country. The Hong Kong government is able to sustain laissez faire policies due to its monopoly on land supply. Maintaining high property values allows the government to maximize revenue from property tax, which acts as a hidden tax. A major contributor to income inequality is the formation of oligopolies in Hong Kong that creates an anticompetitive environment. The interests of the government and oligarchs are aligned as both obtain significant p
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Štefanský, Miroslav. "Vývoj zdanenia majetku v ČR a na Slovensku od r. 2000." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73708.

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This thesis deals with the progress of property taxation in the Czech Republic and Slovakia. The main objective of this paper is the analysis of property taxes in these countries since year 2000 till now. The thesis is divided into several parts, which deal with legislative changes in property taxes (transfer taxes, road tax and real estate tax) in the Czech republic and in Slovakia to reflect these changes to the collection of property taxes. Next part of the thesis is a comparison of legislative changes between both countries and a comparison of collection of property taxes in the Czech repu
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Andersson, Leo. "Lägets betydelse för värdet på småhus och tomtmark vid skidanläggningar." Thesis, Högskolan i Gävle, Avdelningen för datavetenskap och samhällsbyggnad, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-30706.

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Syftet med denna studie är att ta reda på om närheten till alpina skidanläggningar har någon påverkan på överlåtelsepriserna för fastigheter. Studien beskriver och analyserar även huruvida taxeringsnivån på småhusfastigheter nära en skidanläggning bör hanteras via värdeområdesindelningar eller inte. Studien skrivs på uppdrag av Lantmäteriet. I Sverige har marken delats upp i olika stora fastigheter. Varje fastighet är unik, vilket medför att det uppstår olika värden på fastigheterna. Den mest betydelsefulla faktorn för fastighetens taxeringsvärde är dess geografiska läge. Ligger fastigheten ex
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Sinicki, Miroslav. "Nekilnojamojo turto apmokestinimo sistemų analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100701_092736-25982.

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Baigiamojo darbo tikslas – pateikti ir pagrįsti optimalios nekilnojamojo turto apmokestinimo sistemos rodiklius. Tam tikslui buvo atlikta nekilnojamojo turto apmokestinimo sistemų analizė, pagrįstas mokesčio būtinumas, naudingumas ir efektyvumas. Modeliuojant skirtingas rinkas nustatyti esminiai mokesčių tarifų skirtumai. Advalorinėse sistemose dažniausiai taikomas 1 % tarifas. Sistemose nuo ploto naudojamas keturių zonų apmokestinimas aštuoniais tarifais. Apmokestinimo sistema yra efektyvi, jeigu generuojamos pajamos sudaro daugiau nei: 0,5 % BVP, 2 % visų mokesčių pajamų, 25 % savivaldybių m
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Stolařová, Lenka. "Kritická komparace daňového zatížení nemovitostí a trhu bydlení v ČR s vybranými státy." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232826.

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This diploma thesis is focused on a critical comparison of the tax burden on real estate in the Czech Republic and in selected countries of the European Union. At first, comparison will be implemented on the general level, after that a practical calculation for the most popular type of housing will be realized. This thesis provides a comprehensive view of the tax on real estate and business transfer. A comparison of taxes related with real estate in the countries of the European Union will be used for a prediction of the tax burden on real estate in the Czech Republic for the following years.
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Isaacs, Henry David. "'n Kritiese evaluering van die inkomste- en kapitaalwinsbelastinghantering van kollektiewe beleggingskemas in effekte en kollektiewe beleggingskemas in eiendom." Thesis, Stellenbosch : Stellenbosch University, 2006. http://hdl.handle.net/10019.1/20426.

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Thesis (MComm)--University of Stellenbosch, 2006.<br>AFRIKAANSE OPSOMMING: Kollektiewe Beleggingskemas in Effekte ("KBS in Effekte") en Kollektiewe Beleggingskemas in Eiendom ("KBS in Eiendom") is besigheidstrukture wat baie gewild is in Suid-Afrika. Desondanks bestaan daar nog heelwat onsekerhede rondom die belastinghantering van hierdie twee tipes Kollektiewe Beleggingskemas ("KBS"). Die Suid-Afrikaanse KBS industrie is In multi biljoen rand industrie hoofsaaklik as gevolg van die feit dat dit uitstekende beleggingsgeleenthede vir Jan en alleman asook groot finansiële instellings soos versek
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Freitas, Rodrigo de. "Reconhecimento, mensuração e tributação da renda no setor imobiliário." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-08032013-160210/.

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Atualmente, verifica-se um momento de grande reflexão dos aplicadores do Direito Tributário, em decorrência do impacto trazido pelos novos métodos e critérios contábeis aplicados à apuração do lucro societário das empresas no Brasil. A aplicação dos princípios contábeis geralmente aceitos passou a estabelecer novos paradigmas para o reconhecimento e mensuração do lucro, influenciando a forma de interpretar a legislação tributária. Esse contexto ganha grande relevância no que tange à apuração e tributação da renda no setor imobiliário. Isto porque esse setor da economia é cuidadosamente regulam
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Lourenço, Vladimir Rossi. "Materialidade e Base de Cálculo do IPTU." Pontifícia Universidade Católica de São Paulo, 2007. https://tede2.pucsp.br/handle/handle/7452.

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Made available in DSpace on 2016-04-26T20:25:22Z (GMT). No. of bitstreams: 1 Vladimir R Lourenco.pdf: 578608 bytes, checksum: d18341cf72ffc06f0f5df7fd9f64b0f1 (MD5) Previous issue date: 2007-04-24<br>The constitutional concept of real estate for the purpose of Municipal Real Estate Tax (IPTU) fiscal incidence has always been controversial. Many professors defend an extensive interpretation, to cover not only the real estate itself, but also possession, dominium utile, the fee-farm, the right of surface, to give only three examples of types of rights in rem. Others do not accept this interpre
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Division, Johnson City GIS. "Johnson City Annexations, 1960-2003." Digital Commons @ East Tennessee State University, 2003. https://dc.etsu.edu/rare-maps/12.

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Produced by the Johnson City GIS Division on September 9, 2003, this map denotes the annexations of Johnson City and the surrounding area from 1960 to 2003. The map scale indicates a ratio of 1:24,000. In the text box on the left side, the ID, date, and annexation names are listed. As part of the legend, each 5 year annexation period is color coded. This map was donated by the Johnson City GIS Division and now resides in the map collection of Sherrod Library's Government Information, Law and Maps Department.<br>https://dc.etsu.edu/rare-maps/1011/thumbnail.jpg
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LIU，Hui-chu and 劉惠珠. "A Comprehensive Review on the Principle of Substantive Taxation for Real Estate Transactions." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/85445516465759847581.

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碩士<br>國立雲林科技大學<br>會計系<br>103<br>The newly amended provisions of the Tax Collection Law 12-1 published on May 13, 2009, declared that the taxation should follow Principle of Substantive Taxation. But the rules adopted by the tax authorities leaded to a lot of disputes. Therefore, this research is about to study the theory and the applicability of Principle of Substantive Taxation. This study analyzed the recent dispute from the domestic scholars on the applicability that taxation authorities use the Principle of Substantive Taxation through the case study. Moreover, this research proved it by t
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Aytekin, M. Talha, and 艾濤漢. "A Comparative Study on Real Estate Transactions and Taxation in Turkey and Taiwan." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/yuewf3.

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碩士<br>國立臺北商業大學<br>貿易實務法律暨談判碩士學位學程<br>107<br>This practice-based thesis aims to identify tax consequences of real estate transactions specific to immovable sales in Taiwan and Turkey. In order to provide a better understanding, market features, restrictions to foreigners and each and every tax consequence of said transactions are examined and analyzed in a detailed and comparative way. With respect to creating rights over immovable countries` regulations may differ from each other greatly that is deeply affecting foreigners` scope of eligibility which this paper covers related law and regulatio
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劉筱俐. "Real Estate Taxation in Taiwan - A Case Study of Individual Income from Property Transactions." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/rbx4vf.

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Lay, Fang-er, and 賴芳娥. "A study on separating price of building and land in real estate companies and discussion of taxation system on land transaction." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/73581852853676653147.

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碩士<br>逢甲大學<br>會計所<br>97<br>To follow the legacy of Dr. Sun, Yat-Sen, the government of Taiwan, R.O.C. levies land appreciation taxes on income of appreciated value from land transaction. To avoid double taxation, the income tax law specially exempt income from selling land while value-added business taxes law also does not levy business taxes on selling land. When buildings and land are combined for sale, income from selling land can also be tax-free in both income taxes and business taxes as in accordance with the law, income from buildings selling should be taxed in actual price sold. Thu
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Peng, Hsu-Wen, and 彭序文. "The Announcement Effects of Real Estate Transactions." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/59915800090087354575.

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碩士<br>逢甲大學<br>土地管理學系<br>87<br>This study examines the announcement effect of real estate transactions on firms’ stock returns for the period January 1991 to September 1998. The sample consists of a total of 331 announcements of real estate transactions, which includes both acquisitions and dispositions of real properties. The effect of real estate transaction announcement on real estate companies’ shareholders will be tested by the OLS Market model. The empirical results show that the mean abnormal return of whole sample on the day prior to announcement is significantly negativ
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HSIEH, MENG CHIN, and 謝孟芹. "The Research of Enforcement Real Estate Foreclosure Transactions System." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/84t592.

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碩士<br>輔仁大學<br>法律學系碩士在職專班<br>107<br>This article is on the enforcement of real estate foreclosure transaction systems as a means to meet the monetary claims of creditors and foreclosure procedures. This is primarily to enforce Chapter 2 of the law for the implementation of real estate as per specifications of enforcement law and other related laws and regulations, claims seized by the District Court Civil Enforcement Division. The auctioning of debtor’s property, given by a shot or grantees according to legal procedures on the selling price of the transactions, is in respect of selling price of
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Ho, Yen-Sheng, and 何彥陞. "A Study of Real Estate Transactions Control and Information Disclosure." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/01438326731068000359.

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博士<br>國立臺北大學<br>不動產與城鄉環境學系<br>99<br>In the process of real estate transactions, the consumer would receive the information from building developers’ or brokers’ advertising and marketing messages. After many consultations, discussions, the consumer decided to buy houses finally. The consumer would pay a deposit, signed a sales contract and transfer the title registration. The period will be several weeks, months or even years. And it will involve building developers, broker industry, Lands disabilities. The legal relations are quite complex, and it concern a large number transactions informati
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LI, JIA-JHEN, and 李佳蓁. "The impact of real estate taxation on house prices." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/kha8f6.

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碩士<br>國立高雄應用科技大學<br>財富與稅務管理系碩士在職專班<br>106<br>In recent years, housing prices have skyrocketed, and the income from house prices has been higher than ever. The gap between the rich and the poor has widened. In order to curb rising real estate prices in the country to eliminate people’s grievances, the Ministry of Finance levied special goods and service tax (commonly known as luxury tax) at the end of 2011. The Central Bank subsequently launched a number of mortgage credit control measures. However, the government’s succession The market intervention policy of the real estate market only achiev
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Tseng, Pei-Ying, and 曾珮瑩. "The Impact of Real Estate Transactions Real Value Registry Policies on Bank Loans." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/83416723128913595969.

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碩士<br>世新大學<br>財務金融學研究所(含碩專班)<br>103<br>In the wave of globalization in recent years, Taiwan&apos;s manufacturing industry to reduce the cost to overseas factories have led to reduced domestic demand for labor, average real wages decline, the wealth gap widening trend year by year, housing prices in the hot money pushing investors bid up the next spread also seems to have a housing bubble of the early trillion, to buy a house as a general salaried people&apos;s pain, because people have not keep pace salary rate of housing prices, high prices have become the first of grievances. In recent years
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Lin, Mei-Hua, and 林美華. "The Impact of Real Value Registry of Real Estate Transactions on Stock Prices." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/01910911178787139955.

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碩士<br>中原大學<br>會計研究所<br>100<br>High housing prices in all regions of the country has been the No. 1 grievances of the people. For this reason, for implementation of the policy vision of President Ma Ying-Jeou’s land justice and housing fair, the Ministry of the Interior drafted “Real Estate Transactions Nett Login Ordinance (i.e., Three Lands Law) and the related Ordinance was adopted by the Legislative Yuan on December 13, 2011. 　　In this study, we adopt the event parameter method univariate regression analysis. In this paper we discussed the Real Estate Transactions Nett Login Ordinance effe
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YANG, CHEN CHING, and 陳慶陽. "The Implementation and Evaluation on Real Value Registry of Real Estate Transactions-Tainan City." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/4fm7w4.

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碩士<br>國立中正大學<br>政治學研究所<br>102<br>With the house prices rising these years, the government executed the policy of actual price registration in real estate transactions to solve the chronic problems, Asymmetric information, and to develop a more sound real estate market. Results of this study showed as follows. First of all, in terms of policy making and its implementation, to decrease the personal cost and promote actual price registration , the government had the present manpower to execute this policy and made some professionals, like land Administrators as the applicants. As to the policy
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Jian, Mei Ling, and 簡美玲. "Consumers homebuyers registration system for real estate transactions prices in Tainan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/13540221216853170322.

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碩士<br>崑山科技大學<br>房地產開發與管理研究所<br>103<br>Exposure of the overpriced and unfair real estate market has prompted the municipal government to advocate for land policies that support affordable and fair housing and to improve the efficacy of the marketing process, including a policy that implements a system where actual real estate transaction prices are publicized. This study investigates the effect that truthful disclosure to consumers has on the price of acquiring homes properties. From study results, we have found that the general public does not agree with the government’s policyto forcedisclosu
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