here's a great article on 1031
https://gokcecapital.com/1031-exchange-land/#:~:text=Yes%2C%20all%20forms%20of%20land%2C%20including...
what it doesn't say but is crucial is that the rules are that you can transfer a like-kind property — foreign to foreign or US to US but not foreign to US (or vice versa)
we can't answer questions about its taxation in a foreign country. it might be taxed there too. if taxed by both countries a foreign tax credit may be available to you on your US return or there could be a tax treaty between affecting taxation by both countries. it would be wise to consult a tax pro that would be knowledgeable about taxation in both countries so you know what to expect
