Guide to Global Real Estate Investment Trusts, Eleventh Edition
SKU:10059162-0005
Stefano Simontacchi, Ilona McElroy, Rosaleen Carey
Price: €237.00
Product Line-Kluwer Law International
ISBN-13-9789403546131
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.
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.
Preface
General Reports
Stefano Simontacchi
Australia – Joshua Cardwell
Belgium-Grégory Jurion, Evelyne Paquet & Maya van Belleghem
Brazil-Eduardo Alves de Oliveira
Bulgaria-Damyan Leshev & Ekaterina Aleksova
Canada-Chris Vangou, Ken Griffin, Kevin Ng & Alex Howieson
Finland-Samuli Makkonen & Mikko Leinola
France-Philippe Emiel
Germany-Uwe Stoschek
Greece-Vassilios Vizas & Fredy Yatracou
Hong Kong-Kwok Kay (KK) So & Jacky Wong
Hungary-Gergely Juhász & Orsolya Bognár
India-Bhairav Dalal & Anish Sanghvi
Ireland-Ilona McElroy & Rosaleen Carey
Italy-Fabrizio Acerbis & Daniele Di Michele
Japan-Hiroshi Takagi, Adam Handler & Tomohiro Kandori
Malaysia-Jennifer Chang
Mexico-David Cuellar, Mario Alberto Gutierrez & Mario Alberto Rocha
The Netherlands-Jeroen Elink Schuurman, Serge de Lange & Arief Roelse
Singapore-Lim Maan Huey & Lennon Lee
South Africa-Kyle Mandy
South Korea-Taejin Park, Lee Jae-Dok, Hanna Kim & Sung Yeol Kim
Spain-Antonio Sánchez Recio, Javier Mateos & Carlos Bravo Gutiérrez
Turkey-Ersun Bayraktaroglu, Baran Akan & Birim Saran
United Kingdom-Jonathan Clements
United States-Tom Wilkin, David Gerstley, Adam Feuerstein, Julanne Allen, David Voss, Steve Tyler, Jordan Adelson & Cindy Mai
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
