Guide to Global Real Estate Investment Trusts

Front Cover
Kluwer Law International, 2011 - Law - 632 pages
0 Reviews
Guide to Global Real Estate Investment Trusts will feature a comprehensive analysis of both the legal and tax underpinnings of REIT-friendly legislation in the world's most significant national jurisdictions. With regard to the legal framework, the structure and functioning of a REIT will be thoroughly investigated. In particular, the issue of whether a REIT is a special vehicle regulated as such by national legislation or, instead, any company vehicle may qualify as a real estate investment fund so long as its activity is limited to effecting and managing real estate investments - whether they are direct or indirect - will be addressed. Issues such as the amount of indebtedness, types of investments permitted, and the like will be carefully examined. In regard to European jurisdictions, the implications of the directives impacting Undertakings for the Collective Investment of Transferable Securities will be accorded particular consideration. In terms of tax issues, the work will focus inter alia on REIT formation, operation and liquidation; mergers, acquisitions and dispositions; as well as planning for public and private REIT offerings and re-securitizations.
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

List of Abbreviations
lxi
General Report General Report
1
Regulatory Framework
7
Domestic Taxation
20
Greece 1
26
Finland 1
32
Tax Treaty Issues
42
Australia 1
93
Hong Kong Hong Kong 1
43
Italy 1
57
Italy Italy 1
59
Japan 1
77
Japan Japan 1
79
Malaysia Malaysia 1
97
Malaysia 1
99
Mexico 1
117

Manuel Makas Brian Lawrence
95
Regulatory Aspects 4
96
Taxation 8
100
Taxation 13
105
Belgium Belgium 1
1
Background 3
3
Regulatory Aspects 5
5
Brazil 1
27
Brazil Brazil 1
29
Bulgaria 1
39
Taxation 10
48
Canada 1
55
Canada Canada 1
57
Finland Finland 1
73
France 1
83
Germany Germany 1
1
Background 3
3
Regulatory Aspects 4
4
Taxation 11
11
Taxation 12
12
Vassilis Vizas
25
Mexico Mexico 1
119
The Netherlands Netherlands 1
1
Background 3
3
Regulatory Aspects 5
5
Taxation 14
14
Singapore 1
23
David Sandison Teo Wee Hwee
25
South Korea 1
45
South Korea South Korea 1
47
Spain Spain 1
63
Turkey 1
79
Turkey Turkey 1
81
Taxation 12
90
United Kingdom United Kingdom 1
97
United States 1
1
Gary Cutson John Gottfried Alan Naragon
7
Taxation 21
21
Appendix A Appendix A 1
1
Appendix B 1
1
Copyright

Other editions - View all

Common terms and phrases

Bibliographic information