Cross Border Issues

• U.S. Withholding Rates on REIT Ordinary Dividends to Non-U.S. Investors (February 1, 2008)

• NAREIT's Submission to Canada's Ministry of Finance Director Brian J. Ernewein Regarding Proposed Canadian Legislation (Bill C-10) (May 9, 2008)

• NAREIT Submission to South Africa concerning Proposed South African REIT Rules (January 31, 2008)

• Global Real Estate Organizations Comment on OECD Public Discussion Draft on Tax Treaty Issues Related to REITs (January 2, 2008)

• United States Model Income Tax Convention (November 15, 2006)

• NAREIT Submission on UK REIT Draft Legislation (January 26, 2006)

• NAREIT Submission re Changes to Singapore REIT Rules (July 11, 2005)

• German Barriers to Investing in U.S. REITs Lifted (July 6, 2005)

• NAREIT Submission to IRS on Foreign Currency Gains Under the REIT Tests June 29, 2005

• NAREIT Submission on UK REITs for Requested Comments on the Response to HMT & Inland Revenue Discussion Paper (May 27, 2005)

• NAREIT Submission on Hong Kong REIT Rules (May 5, 2005)

• NAREIT Submission to Hong Kong (March 25, 2005)

• Barriers to Foreign Investment in US REITs Removed (November 2004)

• NAREIT Submission to United Kingdom on Potential U.K. REITs (July 14, 2004)
  • Exhibits to United Kingdom Response Letter

• Draft Revenue Procedure re: Foreign Currency Gains Under the REIT Income and Asset Tests  May 12, 2004

• Letter to the IRS re: 2004-2005 Priority Guidance Plan April 30, 2004

• U.S.-Japan Tax Treaty Is Ratified; Lower Withholding Rates Apply to REIT Ordinary Dividends Paid After July 1, 2004 (April 1, 2004)

• U.S.-UK. Tax Treaty Ratified and the Senate Approves Protocols to Tax Treaties with Mexico and Australia (April 1, 2003)

• Letter to Barbara Angus on U.S.-U.K. Income Tax Convention (September 20, 2001)

• REITs in Europe - A U.K. Legal Perspective (Autumn 1998)
• REIT Industry Hails Tax Treaty Compromise (October 9, 1997)

• Treasury Department Testifies in Favor of REIT Dividend Compromise in Tax Treaty Policy (October 7, 1997)

• Testimony of the Staff of the Joint Committee on Taxation on Treaties and Protocols (October 7, 1997)

• Foreign Pension Plans Investing in Shares of a U.S. REIT (March 24, 1997)
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