Structuring Joint Ventures in Property: The Tax Implications

Abstract

Looks at some essential issues of a joint venture – whether it is of a trading or investment nature and the capital gains implications. Discusses the main joint venture vehicles, including the joint company, corporate partnership, funded developments and others. Examines the involvement of foreign participants.

Citation

Beer, C.E. (1992), "Structuring Joint Ventures in Property: The Tax Implications", Journal of Property Finance, Vol. 3 No. 1. https://doi.org/10.1108/09588689210033747