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Real estate publications
PwC's professionals provide in-depth discussion and insight to the critical issues of the real estate industry. |
Emerging Trends in Real Estate® 2013 Now in its 34th year, Emerging Trends is one of the oldest and most trusted sources for the annual industry outlook for the real estate and land use industry, with interviews and survey responses real estate experts, investors, developers, property company representatives, lenders, brokers and consultants. |
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US Real Estate Insights: February 2013 This publication provides perspectives on the latest market and economic trends, regulatory activities and legislative changes affecting the real estate industry as well as informed views of the most current developments in operations, business strategy, taxation, compliance and financing. |
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PwC Real Estate Investor Survey - First Quarter 2013 The PwC Real Estate Investor Survey is widely recognized as an authoritative source for capitalization and discount rates, cash flow assumptions, and actual criteria of active investors, as well as property market information. |
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The impact of the repair regulations on the real estate industry The IRS recently published Notice 2012-73, which announced an intent to delay the effective date of the “repair regulations” that provide new rules related to the acquisition, production, or improvement of tangible property until taxable years beginning on or after January 1, 2014. |
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Impact of new Medicare contribution tax on real estate investments This alert summarizes the mechanics of the 3.8% Medicare Contribution Tax and its impact on U.S. investors with domestic and/or foreign real estate investments. |
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Real Estate Tax Alert: Private Letter Rulings 201216007 and 201220012 The IRS issued proposed regulations regarding the circumstances in which a REIT will be subject to corporate level tax on the built-in gains in property received by the REIT from a C Corporation (the “BIG tax”). |
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PIRS issues proposed regulations on Built-in Gains Tax The IRS issued proposed regulations regarding the circumstances in which a REIT will be subject to corporate level tax on the built-in gains in property received by the REIT from a C Corporation (the “BIG tax”). |
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US Real Estate Insights: November 2012 This publication provides perspectives on the latest market and economic trends, regulatory activities and legislative changes affecting the real estate industry as well as informed views of the most current developments in operations, business strategy, taxation, compliance and financing. |
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Real Estate Tax Alert: Summary of REIT Private Letter Rulings This alert summarizes certain significant private letter rulings issued by the IRS to REITs during the last year. |
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US Real Estate Insights: June 2012 In this edition of US Real Estate Insights, PwC highlights the encouraging trends that are set to revive interest in industrial assets, explores investment property entities, and looks at the ownership profile of public lodging REITs. |
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Real Estate Tax Alert: Rev. Rul. 2012-17 — June 2012 In Rev. Rul. 2012-17, the Internal Revenue Service has ruled that a REIT’s investment in the shares of a money market fund constitutes an investment in "cash and cash items" for purposes of section 856(c)(4)(A) of the Internal Revenue Code. |
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The Impact of FATCA Withholding on REITS, Real Estate Funds, and Real Estate Investment Entities Real estate entities have complex international structures with different considerations with respect to FATCA withholding regarding US and non-US entities. This alert focuses on US entities and their obligations under the new FATCA withholding regime. |
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Roadmap for a REIT IPO: A summary guide for going public The REIT IPO market window is beginning to open and real estate companies need to address IPO processes and timelines, tax planning, structuring, and ongoing compliance, corporate governance, and accounting and internal controls considerations. Challenges to taking a REIT public include selecting and negotiating with investment bankers, managing dividend levels, developing a business strategy, and more. This REIT IPO guide provides help on how to handle these and many more issues. |
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US real estate insights, September 2011 PwC shares the results of the second quarter real estate investor survey; how volatility in global capital markets has tempered optimism in the real estate capital market; how recent accounting changes could affect property owners' financial reporting and business models; and provides an update on tax reporting requirements for foreign investors. |
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US Asset Management - The State of the Industry This paper explores what we believe to be among the key challenges facing the industry, as it continues to grapple with a number of difficult issues, including: Product development, Evolving investor expectations, Mergers & acquisitions, Global tax risk, Global sourcing, Tax optimization, Performance measurement, Talent management, Regulatory change (including Dodd Frank, FATCA and more). |
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Becoming FATCA Compliant - Why asset managers should prepare now Beginning January 1, 2013, the provisions of the Financial Account Tax Compliance Act (FATCA) will impose a 30% US withholding tax on any US-sourced income and the gross proceeds from the sale of investments that produce US sourced interest or dividends (withholdable payments) received by any offshore fund or other foreign financial institution (FFI). |
Asset management valuation survey
In order to help asset management respond effectively to regulatory and investor demands, PwC conducted a web-based survey designed to gather, analyze and share information about emerging trends in the valuation governance process.
The overhaul of lease accounting: Catalyst for change in corporate real estate
The proposed new lease accounting model would have dramatic effects on the financial statements and systems/processes of significant users of real estate. These changes may cause many companies to reconsider other aspects of the their operations with respect to real estate - both owned and leased.
GIPS take two: The second generation of global investment performance standards
This point of view discusses what changes to GIPS will mean for asset managers.
FS Viewpoints
Our series of timely, thought-provoking and informative publications on current issues impacting the financial services industry.
