Guide to Global Real Estate Investment Trusts, Ninth Edition
Stefano Simontacchi is the president of BonelliErede. He holds a PhD from the Faculty of Law of Leiden University, the Netherlands. His book Taxation of Capital Gains under the OECD Model Convention: With Special Regard to Immovable Property was published in 2007 (Kluwer Law International). In 2011, Stefano was appointed Director of the Transfer Pricing Research Center Leiden, founded by Leiden University (the first international research centre specifically focused on transfer pricing). In 2015, Stefano has become independent member, as representative of the International Tax Center Leiden, of the EU Joint Transfer Pricing Forum. Stefano is the director of the first full year Adv. LL.M. in Transfer Pricing of the International Tax Center Leiden that will start in 2020. Stefano Simontacchi is also the author of several publications and articles.
Uwe Stoschek joined PwC in 1994. He has a degree in Law from Free University of Berlin, Germany and is both an attorney-at-law and a certified tax consultant. He is also a member of EPRA (European Public Real Estate Association) Tax Board, which plays an important role in the European REIT market.
About this book:
Guide to Global Real Estate Investment Trusts aims at a comprehensive analysis of the existing Real Estate Investment Trust (REIT) regimes. The global listed property sector has been characterized by a variety of noteworthy developments over the recent past, the key being the proliferation of REIT-type structures in countries around the world. Despite an uncertain economic environment, REITs have proven their ability to promote institutional real estate investments in global financial markets. In light of this growing focus, this book, now updated through 2019, provides a fundamental knowledge of the most important REIT laws and an in-depth analysis on the regulatory and tax laws governing REITs.
What’s in this book:
This book features topics and issues such as:
– legal and tax underpinnings of REIT-friendly legislation;
– critical analyses on the tax treaties’ aspects of REITs, including OECD recommendations;
– structure and functioning of REITs;
– REIT formation, operation and liquidation, mergers, acquisitions and dispositions;
– planning for public and private REIT offerings and re-securitizations.
How this will help you:
REITs are inherently complex, and their interplay with tax treaties further compounds the complexity. As a work that is updated regularly, this book helps investors, lawmakers and finance authorities to continuously monitor the evolution of the market and regulatory framework and thereby expand their knowledge of the REIT regimes that are undergoing constant change. Thus, this highly accessible yet authoritative work serves as the perfect decision-making tool for any professional looking for guidance on the challenges and opportunities REITs engender.
|Update Frequency||As Needed|
|Product Line||Kluwer Law International|
List of Abbreviations
Grégory Jurion, Evelyne Paquet, Maya Van Belleghem & Charles-Henri Bernard
Alvaro Taiar Junior
Damyan Leshev & Ekaterina Aleksova
Christopher J. Potter, Chris Vangou, David Glicksman & Ken Griffin
Samuli Makkonen & Mikko Leinola
Bruno Lunghi & Philippe Emiel
Uwe Stoschek & Helge Dammann
Kwok Kay (KK) So & Dilys Cheng
Gergely Juhász & Orsolya Bognár
Bhairav Dalal & Anish Sanghvi
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 & Sungchul Park
Antonio Sánchez, José Azqueta & Javier Mateos
Ersun Bayraktarog¿lu & Baran Akan
Tom Wilkin, Adam Feuerstein, Julanne Allen, David Voss, Steve Tyler, Kelly Nobis, Philip Sutton, David Gerstley & Jordan Adelson
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