News & Analysis as of

Foreign Investment Real Estate Market Real Estate Investment Trust

Skadden, Arps, Slate, Meagher & Flom LLP

Final ‘Domestically Controlled REIT’ Regulations Retain Corporate Look-Through With Some Modifications

On April 24, 2024, the Treasury Department released final regulations that alter key rules affecting many real estate funds and foreign investors in U.S. real estate....more

Bilzin Sumberg

Proposed Regulations May Affect Taxation of Foreign Investors in REITs

Bilzin Sumberg on

On December 29, 2022 the IRS and the Treasury Department issued a notice of proposed rulemaking (REG-100442-22) (the “Proposed Regulations”) that, among other things, affects the determination when Real Estate Investment...more

Skadden, Arps, Slate, Meagher & Flom LLP

New Proposed Regulations Would Affect the Taxation of US Real Estate for Foreign Investors

On December 28, 2022, the Treasury Department released a set of proposed regulations that, if finalized, would alter key rules affecting many real estate funds, sovereign wealth funds and other foreign investors in U.S. real...more

Hogan Lovells

2017 commercial real estate outlook: The impact of U.S. tax reform - April 2017

Hogan Lovells on

Despite strengthening market headwinds and troubling political uncertainties, the U.S. commercial real estate market is likely to remain the top destination for global real estate capital in 2017, and may even see a return to...more

Skadden, Arps, Slate, Meagher & Flom LLP

"New FIRPTA Reform: The Long-Awaited Game Changer for US Real Estate"

On December 18, 2015, President Obama signed into law a bill that will significantly reform the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA). The Protecting Americans from Tax Hikes Act of 2015 (the Bill) will...more

Goodwin

Congress Proposes Legislation Which Would Eliminate REIT Tax-Free Spin-Offs; Provision Would Also Fund FIRPTA Relief

Goodwin on

In our December 3, 2015 REIT Alert we suggested that the Prop Co/Op Co structure implemented by a tax-free REIT spin-off may not be dead. On December 7, 2015 House Ways and Means Committee Chairman, Kevin Brady (R-TX)...more

Goodwin

REsource - Winter 2013/2014

Goodwin on

In This Issue: Bringing Non-U.S. Capital Into (and Back Out of) U.S. Real Estate; A Wider Play of Shale: A Hydraulic Fracturing Primer; California Clears Way for Pollution Clean-Up with AB 440; and Which Way is the...more

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