News & Analysis as of September 25, 2024

Real Estate Investment Trust

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2023 Mexican Tax Considerations for Mexican and Foreign Taxpayers

Holland & Knight LLP on 1/13/2023

Although no major tax reform was adopted in Mexico as part of the 2023 Economic Package, changes at an international level and some being brought at the regulatory level could have significant implications for different...more

M&A Update: Market Pressures, Favorable Law Spur REIT Conversions and Spinoffs

Cadwalader, Wickersham & Taft LLP on 3/17/2015

Urged on by activists and institutional shareholders, a large number of companies with real estate holdings pursued real estate investment trust (REIT) conversions or spinoffs in 2014. At least half a dozen companies...more

How Windstream Ruling Will Affect Foreign Taxpayers

Bilzin Sumberg on 8/25/2014

In general, a REIT is a special purpose entity for U.S. federal income tax purposes that requires at least 75 percent of the value of the entity’s gross assets to consist of real estate assets, cash, cash items, and...more

IRS Ruling Creates Opportunities for Tax Savings by Companies With Substantial Real Estate Assets

Katten Muchin Rosenman LLP on 8/21/2014

On July 29, Windstream announced that it plans to spin off certain telecommunications network assets into an independent, publicly traded real estate investment trust (REIT). Windstream made the announcement after it obtained...more

Chairman Camp’s Tax Proposals Would Affect REITs and Real Estate

Goodwin on 3/7/2014

Chairman David Camp (R-MI) of the U.S. House Ways and Means Committee recently issued a discussion draft of a comprehensive tax reform proposal which would materially modify the taxation of REITs and real estate related...more

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