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How do you know if a transaction involves a sale of tangible personal property (sales tax applies) or the performance of services with a property transfer merely being incidental (no sales tax)?
FORBES: Taxing Gaga?
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Energy Performance Certificates give a property an efficiency rating from 'A' for good to 'G' for poor.
BBC: Slough landlords checked for energy ratings certificates
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Real estate derivatives are a way for investors to gain exposure to the asset class without the need to buy or sell properties by replacing the exposure of the real property to the performance of a real estate return index.
FORBES: A Guide To Real Estate Derivatives
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And the point is that for all the decent performance of the shares and property held by the Church's pension scheme, their aggregate value is several hundreds of millions of pounds less than would be needed if they were cashed in and converted into allegedly safer bonds.
BBC: Holy pension hole
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While foreign investors consider it onerous, many still invest in the U.S. because of its clear legal system and a transparent property market, where price and performance data is easy to obtain.
WSJ: Tax Plan May Provide Real-Estate Boost
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The lack of acquisitions, combined with Simon's underleveraged balance sheet drove analysts to forecast the company's dividend to increase, but the experts advise shareholders to invest in Singaporean and U.K. property operator equities, as they may provide positive currency performance for U.S.-based investors.
FORBES
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The National Council of Real Estate Investment Fiduciaries (NCREIF) Property Index (NPI) is the accepted index created to provide an instrument to gauge the investment performance of the commercial real estate market.
FORBES: A Guide To Real Estate Derivatives
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Our inspectors have a checklist of more than 500 attributes they look for when they visit a property, and service makes up a majority of the list, ensuring only those with superior, consistent performance earn the Five-Star award.
FORBES: 18 New Forbes Travel Guide Five-Stars To Visit In 2012