Cross Border Issues

• U.S. Withholding Rates on REIT Ordinary Dividends to Non-U.S. Investors - 1/1/12
• More information on the Foreign Investment in Real Property Tax Act (FIRPTA)
• EPRA and NAREIT joint Submission to the German Regulatory Agency Regarding Directive on Alternative Investment Fund Managers - 6/30/11
• NAREIT Submission to the European Commission Regarding Proposed Directive on Alternative Investment Fund Managers - 5/14/10
• NAREIT Submission to Canada's Ministry of Finance Director Brian J. Ernewein Regarding Proposed Canadian Legislation (Bill C-10) - 5/9/08
• NAREIT Submission to South Africa concerning Proposed South African REIT Rules - 1/31/08
• Global Real Estate Organizations Comment on OECD Public Discussion Draft on Tax Treaty Issues Related to REITs - 1/2/08
• United States Model Income Tax Convention - 11/15/06
• NAREIT Submission on UK REIT Draft Legislation - 1/26/06
• NAREIT Submission re Changes to Singapore REIT Rules - 7/11/05
• German Barriers to Investing in U.S. REITs Lifted - 7/6/05
• NAREIT Submission to IRS on Foreign Currency Gains Under the REIT Tests - 6/29/05
• NAREIT Submission on UK REITs for Requested Comments on the Response to HMT & Inland Revenue Discussion Paper - 5/27/05
• NAREIT Submission on Hong Kong REIT Rules - 5/5/05
• NAREIT Submission to Hong Kong 3/25/05
• Barriers to Foreign Investment in US REITs Removed - 11/04
• NAREIT Submission to United Kingdom on Potential U.K. REITs - 7/14/04
• Exhibits to United Kingdom Response Letter
• Draft Revenue Procedure re: Foreign Currency Gains Under the REIT Income and Asset Tests - 5/12/04
• Letter to the IRS re: 2004-2005 Priority Guidance Plan - 4/30/04
• U.S.-Japan Tax Treaty Is Ratified; Lower Withholding Rates Apply to REIT Ordinary Dividends Paid After July 1, 2004 - 4/1/04
• U.S.-UK. Tax Treaty Ratified and the Senate Approves Protocols to Tax Treaties with Mexico and Australia - 4/1/03
• Letter to Barbara Angus on U.S.-U.K. Income Tax Convention - 9/20/01

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