Consideration for transfer of immovable property now includes incidental charges, bringing those receipts within withholding tax scope. The amendment defines consideration for transfer of any immovable property to include incidental charges such as club membership fees, car parking fees, utility facility fees, maintenance fees, advance fees and other similar charges, thereby treating those incidental receipts as part of the consideration for the purposes of the withholding-tax provision applicable to transfers of immovable property.