This article explains and compares the rules that apply to real estate investment trusts in the Netherlands and the United States. The comparison provides a framework for analyzing whose rules are more effective in achieving the policies that led to the enactment of the REIT regimes in those...

In this third in a series of four articles, the authors examine the German Real Estate Investment Trust (REIT) regime. Previous articles dealt with REITs in the United States and the United Kingdom. A subsequent and final article concludes with a comparison of the three regimes. This article...

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. The United States was...

The global economic crisis caused residential home prices in the United States to plummet from 2006-2010. This, combined with a relatively weak U.S. currency, created a perfect storm for foreign investors to enter the U.S. residential real estate market. Foreign investors need to be educated by...

Since 1980, the United States has taxed U.S. real property gains of foreign investors. A nonresident must pay tax on the capital gain from the sale of U.S. real property or rights in U.S. real property, as well as on the sale of shares in non-publicly held domestic corporations that hold...

This report argues that traditional REIT spinoffs are fairly well supported by current law and that the common criticisms of these transactions generally miss the mark. It concludes that (1) Treasury and the IRS over time have adopted a fairly comprehensive definition of real property for REIT...

This is the last in a series of four articles, in which the authors compare specific aspects of the real estate investment trust (REIT) regimes in the United States, the United Kingdom and Germany. Previous articles dealt separately with the REIT regimes in each of these countries. The United...