Cross Border Issues

• U.S. Withholding Rates on REIT Ordinary Dividends to Non-U.S. Investors - 1/1/10

• For more information on the Foreign Investment in Real Property Tax Act (FIRPTA), click here

• NAREIT's 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