US Treaty Policy and Practices Regarding Distributions from Real Estate Investment Trusts

Journal
International; United States
Bulletin for International Taxation 2012 (Volume 66), No. 8
In this article, the author considers the US treatment of cross-border real estate investment trust (REIT) distributions given the United States’ influence on the development of the OECD approach, the fact that it is the most important REIT market and that it has the largest treaty network with REIT provisions.