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Compare and contrast: Worldwide Real Estate Investment Trust (REIT) Regimes

Several of the success stories highlighted in the Law Enforcement Cases section are groundbreaking cases in the use of charging and in successful convictions. Of particular note, we discuss a conviction on structuring charges where there was no allegation that the funds were illegally derived. In Issues & Guidance, we present an article on the value of BSA data that provides material that BSA Compliance Officers may consider adapting for use when addressing their Boards of Directors. We also spotlight the 314(b) information sharing program in our continued efforts to promote its use by industry. This article complements. | www.pwc.com as setmanagement Compare and contrast Worldwide Real Estate Investment Trust REIT Regimes July 2011 This booklet will keep you up to speed and allow you to compare the various global REIT regimes pwc Contents Introduction 1 Australia 2 Belgium 4 Bulgaria 6 Canada 8 Finland 10 France 12 Germany 14 Greece 16 Hong Kong 18 Italy 20 Japan 22 Malaysia 24 Mexico 26 Singapore 28 South Korea 30 Spain 32 The Netherlands 34 Turkey 36 United Kingdom 38 United States 40 1 PwC Worldwide Real Estate Investment Trust Regimes REIT Country summaries Introduction During the past few months Real Estate Investment Trusts REITs have come back from the financial crisis showing an impressive upswing. The REIT regimes respond to the ever changing market environment and are continuously evolving. PwC s Asset Management practice has a global team of real estate tax and legal professionals who have conceived this booklet to keep you up to speed and allow you to compare the various regimes. As you will notice it is a high level comparison of key attributes of selected REIT regimes. In this year s booklet we have included Finland as an additional country. We trust that you will find it a useful reference and source of information. The REIT contacts listed within each country section will be delighted to assist you with any further requests on the local REIT model. Otherwise please don t hesitate to contact me or your usual PwC contact directly. Uwe Stoschek Global Real Estate Tax Leader PwC Germany 49 30 2636 5286 .