TAILIEUCHUNG - Taxation Of Real Estate Investment Trusts: A high Level Summary Of The REIT Regimes In Europe, Asia, The United States And Canada

“ as a founding member of Greenprint, RREEF Real Estate has and continues to play a leadership role in defining the metrics that Greenprint will collect in future reporting rounds, and how the reporting process can be increasingly automated, transparent, and compatible with the established set of portfolio management tools widely used in the commercial real estate industry.” | fe REAL ESTATE Taxation of Real Estate Ị Investment Trusts A high level summary of the REIT regimes in Europe Asia the United States and Canada March 2007 GLOBAL H 2007 KPMG LLP a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International a Swiss cooperative. All rights reserved. Contents REITs Europe Taxation at shareholders level - Europe REITs Asia Pacific Taxation at shareholders level - Asia Pacific REITs US Canada 22 Taxation at shareholders level - US and Canada 25 1 2007 KPMG LLP a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International a Swiss cooperative. All rights reserved. Introduction Real Estate Investment Trusts REITs have been a longstanding feature of the landscape in the USA and similar vehicles have also been popular for many years in other countries such as Australia and the Netherlands. In recent years new regimes have been set up in many other parts of the world to meet the growing demand for tax efficient liquid and transparent vehicles for investing in real estate. Typically a REIT regime will offer exempt tax status to investment companies or other vehicles which meet certain criteria as to ownership and investment portfolio on the basis that the vehicle then distributes all or most of its profits to shareholders. In many but not all cases the vehicle must also be listed. This summary sets out the key regulatory tax and legal rules for the establishment and operation of REITs or their local equivalent in all the major jurisdictions of the world which have introduced such a regime. The information is intended to be a guide only and should not be relied on for investment decisions as the rules are liable to regular amendment and local interpretation. It is intended to be an overview of the position in each country enabling a quick understanding to be gained of the type of regime in .

• Đầu tư Bất động sản
• conscious investing
• Responsible Property
• Breastfeeding Reduce
• Childhood Obesity
• Waist Circumference
• Children and Adolescents