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Gowling WLG | United Kingdom | 31 Mar 2022

New Private UK-REIT is already attracting huge interest

A significant relaxation of the UK REIT rules comes into force from 1st April 2022. These changes will be of particular benefit to institutional…
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Cadwalader Wickersham & Taft LLP | USA | 24 Feb 2022

Revenue Adjusted Lease Payments Are Not REIT Qualifying Income

On February 4, 2022, the IRS released a private letter ruling revoking its prior approval of certain lease payments as “rents from real property” for…
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Macfarlanes LLP | United Kingdom | 21 Feb 2022

Next steps for UK funds regime review

On 10 February 2022 HMT published its formal response to its review of the UK funds regime and set out a series of actions it is planning to take…
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Bryan Cave Leighton Paisner LLP | United Kingdom | 14 Feb 2022

Review of the UK Funds Regime: HM Treasury sets out conclusions and next steps to improve UK’s attractiveness for funds

On 10 February 2022 HM Treasury published a response document (Response) to its January 2021 ‘call for input’ on a review of the UK funds regime. The…
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AZB & Partners | India | 30 Nov 2021

Real Estate Investment Trusts in India

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Loyens & Loeff | Luxembourg | 30 Nov 2021

Real Estate Investment Trusts in Luxembourg

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Banwo & Ighodalo | Nigeria | 30 Nov 2021

Real Estate Investment Trusts in Nigeria

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Sullivan & Worcester LLP | USA | 30 Nov 2021

Real Estate Investment Trusts in USA

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Mori Hamada & Matsumoto | Japan | 30 Nov 2021

Real Estate Investment Trusts in Japan

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Real Estate Investment Trusts

Quick reference guide enabling side-by-side comparison of local insights, including into the definition, advantages and disadvantages of REITS, and market climate; organisational and governance considerations; key regulatory requirements, including for publicly traded REITS; categories of REIT and relevant property sectors; eligible investors; and recent trends. 

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