The gist was to merge contiguous parcels of land for municipal regulation and taxation purposeshttps://www.nh.gov/osi/resource-library/laws-rules...I have gone through the steps with the town and was approved to have my lots unmerged.

However, in general you would start with the taxation authority (municipality or provence) and the land registry for the province.  

There are many accountants on this message board who specialize in real estate taxation and property managers.

Would there be consequence at the entity level (even though the entity is pass through, would government in Japan be able to tax at the entity level if the partners lived in japan)? 

@Brian GerlachYou want to make sure that the accountant is familiar with doing tax returns similar to your tax type.If you are a real estate investor, does he specialize in real estate taxation?

Obviously the biggest location-specific down side to Mammoth is our transient occupancy tax at 14%.

Since you are in Singapore, I would link arms with an accountant that has knowledge in the international taxation space.

@Timothy GordonThere are no laws preventing or restricting you from purchasing real estate in Canada - possible exception being Prince Edward Island which restricts the amount land ownership to off-islanders (Canadians included).You will find financing is somewhat different than in the U.S.A. and when it comes to taxation, the CRA likes to get their payment up-front from non-residents.    

@Ilan FriedmanI'd recommend onboarding a CPA that has experience with both international taxation as it relates to the US and real estate.There are multiple filing exposures unique to a US citizen living abroad and the penalties for even non-willful negligence are steep.

Aside from the potential for strong return, there are a number of other benefits to syndication for this type of investor, to name a few:It's about as passive as it getsPass through taxation = passive loss?