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Wildy’s Book News

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Vol 22 No 5 May/June 2017

Book of the Month

Cover of Arlidge, Eady & Smith on Contempt

Arlidge, Eady & Smith on Contempt

Edited by: Patricia Londono, David Eady, A.T.H. Smith, Rt. Hon Lord Eassie
Price: £319.00

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Real Estate Investment Trusts: A Global Analysis

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Edited by: Rachel Booth

ISBN13: 9780954870676
ISBN: 0954870670
Published: September 2006
Publisher: Globe Law and Business
Country of Publication: UK
Format: Hardback
Price: £129.00

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Since they were first developed in the United States, real estate investment trusts (REITs) have become a global phenomenon, offering tax advantages for property companies who choose to convert to REIT status and opening up large-scale real estate investment opportunities to retail investors.

This practical title, 'Real Estate Investment Trusts: A Global Analysis', is the only volume to cover REITs and significant property funds in 12 jurisdictions.

Written by specialists in this field, each chapter sets out the rules and regulations governing REITs, their tax treatment and how they contrast with other property funds in the jurisdiction. Each chapter adopts the same format for ease of reference, covering key concepts such as tax, investor limitations, distribution requirements, gearing, conversion charge, treatment of offshore investors and related issues.