Real Estate NewsKPMG's weekly newsletter, Real Estate News, covers current developments in the Canadian real estate industry. Real Estate investing in Asia Pacific: Migrating CapitalProperty investment has emerged as an asset class, but it remains difficult to access and is often beset by complex structures and regulations. This paper delves into the factors governing investment decision in Asia Pacific. Beware New Tax RulesOriginally published in Lexpert Magazine in June 2010, this article is intended to assist legal advisors in their client dealings and understanding of the consequences of new reporting rules for aggressive tax planning. Canada Gets More Tax Friendly for BusinessOriginally published in CA Magazine in August 2010, this article provides insight into KPMG’s special report on tax in Competitive Alternatives 2010 and shows how Canada has created the second lowest tax cost for business among the countries studied. Federal Consultations on Taxation of Corporate GroupsThe Department of Finance launched formal consultations on the taxation of corporate groups. KPMG strongly supports Finance’s stated tax policy objectives for a new system for the taxation of corporate groups as set out in the consultation paper. First Impressions: Joint arrangementsOur First Impressions explains how the new joint arrangements standard (IFRS 11) works. We discuss its implications for business and highlight areas of ambiguity. IFRS Practice Issues: Leases of landThis edition considers the requirements of IAS 17 Leases in respect of leases of land, including the land elements of combined leases of land and buildings. |