Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...
Many states and local jurisdictions impose a tax on the transfer of a “controlling interest” in an entity that directly or indirectly holds real property. In this article, Sean Kanousis, Sam Melehani and Reed Schreiter discuss the unique controlling interest transfer tax rules for commercial real property in two states — New York and Pennsylvania — and in two cities — New York City and Philadelphia.
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