The Resource The PATH Act changes to the REIT and FIRPTA rules : a user's guide

The PATH Act changes to the REIT and FIRPTA rules : a user's guide

Label
The PATH Act changes to the REIT and FIRPTA rules : a user's guide
Title
The PATH Act changes to the REIT and FIRPTA rules : a user's guide
Creator
Subject
Language
eng
Summary
On 18 December 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act), which contained a number of significant changes to the tax rules affecting real estate investment trusts (REITs) and non-U.S. investors in U.S. real estate. Among other things, these changes limit tax-deferred REIT spin-offs and make it easier for REITs to comply with certain REIT qualification requirements. The legislation also limits the application of the Foreign Investment in Real Property Tax Act (FIRPTA) to non-U.S. investors, providing non-U.S. investors with more opportunities to invest in U.S. real estate without being subject to U.S. tax and withholding. This article walks through the REIT and FIRPTA-related changes and notes where additional guidance is needed
Citation source
In: Taxes - the tax magazine. - Riverwoods. - Vol. 95 (2017), no. 1 ; p. 25-48, 70
http://library.link/vocab/creatorName
  • Deusen, M.C. Van
  • O'Brien, A.G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • REIT
  • FIRPTA
  • immovable property
  • spin-off
  • safe harbour
Label
The PATH Act changes to the REIT and FIRPTA rules : a user's guide
Instantiates
Publication
Label
The PATH Act changes to the REIT and FIRPTA rules : a user's guide
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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