Real Estate Investment Trust Regimes Viewed through the Lens of the US Paradigm

Journal
Fritsch, N.; Prebble, J.; Prebble, R.
International; United States
Bulletin for International Taxation 2010 (Volume 64), No. 4
PriceUSD 45

In this first of a series of four articles, the authors consider real estate investment trust (REIT) regimes in general and, then, focus on US REITs. In subsequent articles, the authors deal with UK and German REITs, before concluding with a comparison of the three regimes.