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A joint development agreement is a unique project arrangement in the real estate sector where the landlord provides land and the developer is responsible for property development. The tax implications in a JDA are different from regular purchase and sale transactions. Two common types of JDAs are revenue sharing agreements and agreements where the landlord claims a portion of the developed area. To understand the specific tax implications of JDAs, watch the video for a clear explanation. Subscribe to Cleo for more finance concepts.
