Guide to Global Real Estate Investment Trusts, Eleventh Edition

About this book:

Guide to Global Real Estate Investment Trusts is a highly practical book featuring a comprehensive analysis of legal and tax underpinnings of REIT-friendly legislation in a variety of the world’s most significant jurisdictions. Presently, there are more than thirty REIT regimes globally, the majority of which were enacted over the last fifteen years. The book primarily focuses on building a fundamental knowledge of the most important available REIT legislation and providing a deep analysis of the regulatory and tax laws for the REITs, investors, lawmakers and finance authorities. With regard to the legal framework, the structure and functioning of a REIT are carefully investigated and explained.

What’s in this book:

In terms of tax issues, the book focuses on such critical issues as:

• REIT formation, operation and liquidation;
• mergers, acquisitions and dispositions; and
• 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. 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. This work aims at providing a guide that is understandable and accessible to the business community yet, at the same time, comes complete with an adequate level of critical analysis.