Store International Guide To Global Real Estate Investment Trusts, Sixth Edition

Guide To Global Real Estate Investment Trusts, Sixth Edition

Edited by Stefano Simontacchi, Uwe Stoschek


Available: Item ships in 3-5 Business Days
Buy Now

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.

Pages 688
Publish Date 09/23/2016
Product Line Kluwer Law International
ISBN 9789041169044
SKU 9041169040
Table of Contents



List of Abbreviations


General Reports Stefano Simontacchi

Australia Joshua Cardwell

Belgium Grégory Jurion, Evelyne Paquet, Maya Van Belleghem & Charles-Henri Bernard

Brazil Alvaro Taiar Junior & Ana Luiza

Bulgaria Damyan Leshev & Ekaterina Aleksova

Canada Christopher J. Potter, Chris Vangou, David Glicksman & Ken Griffin

Finland Samuli Makkonen & Laura Peltonen

France Bruno Lunghi & Philippe Emiel

Germany Uwe Stoschek & Helge Dammann

Greece Vassilis Vizas

Hong Kong Kwok Kay (KK) So & Dilys Cheng

Hungary Orsolya Bognár & Gergely Juhász

India Gautam Mehra & Abhishek Goenka

Ireland Enda Faughnan & Ilona McElroy

Italy Fabrizio Acerbis & Daniele Di Michele

Japan Raymond A. Kahn & Hiroshi Takagi

Malaysia Jennifer Chang

Mexico David Cuellar, Mario Alberto Gutierrez & Mario Alberto Rocha

The Netherlands Jeroen Elink Schuurman, Serge de Lange & Iris Dingemans

Singapore Teo Wee Hwee, Ng Wei Pheng & Anulekha Samant

South Africa Craig Miller

South Korea Taejin Park, Jae-dok Lee & Ashley Choi

Spain Antonio Sánchez, José L. Lucas & Javier Mateos

Turkey Ersun Bayraktaroglu & Baran Akan

United Kingdom Rob Walker

United States Tom Wilkin, Adam Feuerstein, Steve Tyler, Kelly Nobis, Philip Sutton, Emily Pillars, David Gerstley, Tom Kirtland & Brian Robertson

Appendix A Tax Treaty Issues Related to REITs

Appendix B 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