Guide to Global Real Estate Investment Trusts

Guide to Global Real Estate Investment Trusts aims at a comprehensive analysis of the existing Real Estate Investment Trusts (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 provides a fundamental knowledge of the most important REIT legislations and an in-depth analysis on the regulatory and tax laws governing the REIT regime.

What’s in this book:

This book features on such topics and issues as:

legal and tax underpinnings of REIT-friendly legislations;

critical analyses on the tax treaties’ aspects of REITs, including OECD recommendations;

structure and functioning of a REIT;

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.