The rising popularity of REITs around the world

We are seeing the continued strength of the global REIT brand. Being a tax-efficient structure, a REIT is an increasingly popular choice for real estate around the world.

Here we take a look at the latest new REIT regimes being proposed or adopted and law changes to existing REIT markets around the world.

United States

On 22 December 2017, US president Donald Trump signed into law HR 1, known as the Tax Cuts and Jobs Act (the “Jobs Act”), which is the most comprehensive US tax legislation in more than 30