Published on 29 Apr 98
by THE TAX INSTITUTE
This first half of this presentation deals with lease incentives, both cash and non-cash, and with the lessor's position. The second half concerns interest deductibility after Steele's case, and with practical issues for both property developers and property investors.
Manuel (Emmanuel) is a Partner at PricewaterhouseCoopers with extensive experience advising on real estate tax matters including IPO’s for a
significant number of listed property trusts, sale and leasebacks and the establishment of numerous funds and stapled structures. He also has
extensive experience in performing tax due diligence work on acquisitions. Assignments include advising on acquisitions in various overseas
jurisdictions across Europe, Asia and North America.
- Current at
04 August 2009