Guide to Global Real Estate Investment Trusts, 8th edition
The global listed property sector has been characterized by a variety of noteworthy developments over the recent past, the proliferation of real estate investment trust-type structures in countries around the world key among them. Despite an uncertain economic environment, REITs have proven their ability to promote institutional real estate investments in global financial markets.
This highly practical book features a comprehensive analysis of both the legal and tax underpinnings of REIT-friendly legislation in a variety of the world’s most significant jurisdictions. With regard to the legal framework, the structure and functioning of a REIT is carefully investigated and explained.
In terms of tax issues, the book focuses on such key issues as REIT formation, operation and liquidation; mergers, acquisitions and dispositions; as well as planning for public and private REIT offerings and re-securitizations.
REITs are inherently complex and their interplay with tax treaties further compounds the complexity. This highly accessible yet authoritative work is the perfect decision making tool for any professional looking for perspective and guidance on the challenges and opportunities REITs engender.
|Update Frequency||Published annually|
|Product Line||Wolters Kluwer Legal & Regulatory U.S.|
List of Abbreviations
Grégory Jurion, Evelyne Paquet, Maya Van Belleghem & Charles-Henri Bernard
Alvaro Taiar Junior & Marcelo Alencar
Damyan Leshev & Ekaterina Aleksova
Christopher J. Potter, Chris Vangou, David Glicksman & Ken Griffin
Samuli Makkonen & Laura Peltonen
Bruno Lunghi & Philippe Emiel
Uwe Stoschek & Helge Dammann
Kwok Kay (KK) So & Dilys Cheng
Gergely Juhász & Orsolya Bognár
Gautam Mehra & Bhairav Dalal
Ilona Mcelroy & Rosaleen Carey
Fabrizio Acerbis & Daniele Di Michele
Raymond A. Kahn & Hiroshi Takagi
David Cuellar, Mario Alberto Gutierrez & Mario Alberto Rocha
Jeroen Elink Schuurman, Serge de Lange & Iris Dingemans
Lim Maan Huey & Lennon Lee
Taejin Park, Jae-dok Lee & Bumki Lee
Antonio Sánchez, José Azqueta & Javier Mateos
Ersun Bayraktarog¿lu & Baran Akan
Tom Wilkin, Adam Feuerstein, David Leavitt, Steve Tyler, Kelly Nobis, Philip Sutton, David Gerstley & Justin Frenzel
Tax Treaty Issues Related to REITs
The Granting of Treaty Benefits with Respect to the Income of Collective Investment Vehicles Public Discussion Draft 9 December 2009 to
31 January 2010 Centre for Tax Policy and Administration