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<br /> www.dlapiperrealworld.com<br /> ISSUE 29 | www.dlapiperrealworld.com<br /> REAL ESTATE<br /> GAZETTE<br /> SPECIAL ISSUE:<br /> TAXATION<br /> CANADA<br /> FOREIGN BUYERTAX<br /> IN CANADA—THE<br /> VANCOUVER EXPERIENCE<br /> HONG KONG<br /> PROPERTY STAMP DUTIES<br /> IN HONG KONG<br /> MOZAMBIQUE<br /> TAX ASPECTS OF TRANSFER<br /> AND LEASE OF REAL<br /> ESTATE IN MOZAMBIQUE<br /> NEW ZEALAND<br /> NEW ZEALAND:THERE’S NO<br /> CAPITAL GAINSTAX BUT…<br /> NORWAY<br /> HOLDING COMPANIES—<br /> UNDER ATTACK ON<br /> SEVERAL FRONTS?<br /> PORTUGAL<br /> TAX BENEFITS FOR URBAN<br /> REGENERATION<br /> USA<br /> NEW PARTNERSHIP AUDIT<br /> REGIME—FUNDAMENTAL<br /> CHANGE IS UPON US<br /> ISSUE 29 A NOTE FROM<br /> THE EDITOR<br /> CONTRIBUTORS<br /> The twenty-ninth<br /> issue of the DLA Piper<br /> Real Estate Gazette<br /> examin<a title="DLA Piper Real Estate Gazette Issue 29 page 1" href="http://viewer.zmags.com/publication/3f22aa6d?page=1"> www.dlapiperrealworld.com ISSUE 29 | www.dlapipe</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 2" href="http://viewer.zmags.com/publication/3f22aa6d?page=2"> ISSUE 29 </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 3" href="http://viewer.zmags.com/publication/3f22aa6d?page=3"> CONTENTS CANADA 06 FOREIGN BUYER TAX IN CANADA</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 4" href="http://viewer.zmags.com/publication/3f22aa6d?page=4"> TAXATION | CANADA FOREIGN BUYER</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 5" href="http://viewer.zmags.com/publication/3f22aa6d?page=5"> TAXATION | CANADA </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 6" href="http://viewer.zmags.com/publication/3f22aa6d?page=6"> TAXATION | DENMARK </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 7" href="http://viewer.zmags.com/publication/3f22aa6d?page=7"> TAXATION | DENMARK Taxation of c</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 8" href="http://viewer.zmags.com/publication/3f22aa6d?page=8"> TAXATION | GERMANY NEW INVESTMENT OPPORTUNI</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 9" href="http://viewer.zmags.com/publication/3f22aa6d?page=9"> TAXATION | GERMANY </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 10" href="http://viewer.zmags.com/publication/3f22aa6d?page=10"> TAXATION | GERMANY </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 11" href="http://viewer.zmags.com/publication/3f22aa6d?page=11"> TAXATION | GERMANY </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 12" href="http://viewer.zmags.com/publication/3f22aa6d?page=12"> TAXATION | HONG KONG PROPERTY STAMP DUTIES </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 13" href="http://viewer.zmags.com/publication/3f22aa6d?page=13"> TAXATION | HONG KONG </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 14" href="http://viewer.zmags.com/publication/3f22aa6d?page=14"> TAXATION | ITALY VAT TREATMENT ON THE SALE </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 15" href="http://viewer.zmags.com/publication/3f22aa6d?page=15"> TAXATION | ITALY </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 16" href="http://viewer.zmags.com/publication/3f22aa6d?page=16"> TAXATION | MIDDLE EAST </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 17" href="http://viewer.zmags.com/publication/3f22aa6d?page=17"> TAXATION | MIDDLE EAST </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 18" href="http://viewer.zmags.com/publication/3f22aa6d?page=18"> TAXATION | MOZAMBIQUE TAX ASPE</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 19" href="http://viewer.zmags.com/publication/3f22aa6d?page=19"> TAXATION | MOZAMBIQUE </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 20" href="http://viewer.zmags.com/publication/3f22aa6d?page=20"> TAXATION | THE NETHERLANDS DUTCH PROPOSAL ON VAT</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 21" href="http://viewer.zmags.com/publication/3f22aa6d?page=21"> TAXATION | THE NETHERLANDS </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 22" href="http://viewer.zmags.com/publication/3f22aa6d?page=22"> TAXATION | NEW ZEALAND N</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 23" href="http://viewer.zmags.com/publication/3f22aa6d?page=23"> TAXATION | NEW ZEALAND </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 24" href="http://viewer.zmags.com/publication/3f22aa6d?page=24"> TAXATION | NORWAY HOLDING COMPANIES— UNDER ATTAC</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 25" href="http://viewer.zmags.com/publication/3f22aa6d?page=25"> TAXATION | NORWAY “ Under Norwegian tax ru</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 26" href="http://viewer.zmags.com/publication/3f22aa6d?page=26"> TAXATION | POLAND TAX AND THE POLISH REAL ESTATE</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 27" href="http://viewer.zmags.com/publication/3f22aa6d?page=27"> TAXATION | POLAND </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 28" href="http://viewer.zmags.com/publication/3f22aa6d?page=28"> TAXATION | PORTUGAL TAX BENEFITS FOR URBAN REGEN</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 29" href="http://viewer.zmags.com/publication/3f22aa6d?page=29"> TAXATION | PORTUGAL “ Is there still room for gr</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 30" href="http://viewer.zmags.com/publication/3f22aa6d?page=30"> TAXATION | ROMANIA </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 31" href="http://viewer.zmags.com/publication/3f22aa6d?page=31"> TAXATION | ROMANIA </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 32" href="http://viewer.zmags.com/publication/3f22aa6d?page=32"> TAXATION | SPAIN CHANGES TO MUNICIPAL CAPITAL GA</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 33" href="http://viewer.zmags.com/publication/3f22aa6d?page=33"> TAXATION | SPAIN </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 34" href="http://viewer.zmags.com/publication/3f22aa6d?page=34"> TAXATION | SWEDEN PROPOSALS FOR CHANGE IN THE SW</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 35" href="http://viewer.zmags.com/publication/3f22aa6d?page=35"> TAXATION | SWEDEN “ Minority share owners of r</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 36" href="http://viewer.zmags.com/publication/3f22aa6d?page=36"> TAXATION | UKRAINE VAT TREATMENT OF REAL ES</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 37" href="http://viewer.zmags.com/publication/3f22aa6d?page=37"> TAXATION | UKRAINE </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 38" href="http://viewer.zmags.com/publication/3f22aa6d?page=38"> TAXATION | UK STRUCTURING INDUCEMENTS ON UK</a> <a title="DLA Piper Real Estate Gazette Issue 29 page 39" href="http://viewer.zmags.com/publication/3f22aa6d?page=39"> TAXATION | UK “ It is common in the UK for the </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 40" href="http://viewer.zmags.com/publication/3f22aa6d?page=40"> TAXATION | USA </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 41" href="http://viewer.zmags.com/publication/3f22aa6d?page=41"> TAXATION | USA </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 42" href="http://viewer.zmags.com/publication/3f22aa6d?page=42"> TAXATION | USA </a> <a title="DLA Piper Real Estate Gazette Issue 29 page 43" href="http://viewer.zmags.com/publication/3f22aa6d?page=43"> ISSUE 29 | www.dlapiperrealworld.com RE</a>