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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.
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List of Abbreviations. Foreword. General Report Stefano Simontacchi
. Australia Manuel Makas & Brian Lawrence. Belgium
Laurens Narraina, Maarten Tas & Yves Voeten. Brazil Alvaro
Taiar Junior & Ana Luiza. Bulgaria Kamena Valcheva &
Ekaterina Dimitrova. Canada Christopher J. Potter, Chris Vangou
& David Glicksman. Finland Samuli Makkonen & Visa Randell
. France Bruno Lunghi, Philippe Emiel & Fabrice Rymarz.
Germany Uwe Stoschek & Helge Dammann. Greece Vassilis
Vizas. Hong Kong Kwok Kay So & Cathy Ng. Italy
Fabrizio Acerbis & Daniele Di Michele. Japan Raymond A. Kahn
& Hiroshi Takagi. Malaysia Jennifer Chang. Mexico
David Cuellar (ITS Partner – Mexico Real Estate Tax Leader), Gabriel I.
Aguilar Bustamante (Corporate Legal Services Partner) & Carlos Vela Treviño
(Corporate Legal Services Manager). The Netherlands Jeroen Elink
Schuurman & Serge de Lange. Singapore David Sandison & Teo
Wee Hwee. South Korea Jin-Young Lee, Taejin Park & Yongjoon Yoon
. Spain Antonio Sánchez & José L. Lucas. Turkey
Ersun Bayraktaroğlu & Baran Akan. United Kingdom
Rosalind Rowe. United States Gary Cutson, John Gottfried, Alan
Naragon, Kelly Nobis, Stephanie Tran, Jennifer Daubenspeck, Philip Sutton,
Emily Pillars & Tom Kirtland. Appendix A. Appendix B