KPMG report: Possible tax reform effects on REITs | KPMG | US

KPMG report: Possible tax reform effects on REITs

KPMG report: Possible tax reform effects on REITs

With both houses of Congress and the White House controlled by Republicans, the likelihood of comprehensive tax reform has increased and so has speculation concerning potential effects on the taxation of businesses, investments, and transactions. Of course, the enactment of significant tax reform legislation is not certain; the details, timing, and effective dates of any legislation are also unclear at this time. Nonetheless, some proposals being considered could (if enacted) affect how a real estate investment trust (REIT) is perceived based on its tax treatment and how REITs conduct their business operations going forward.

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This KPMG report summarizes some key current reform proposals, reviews their possible effects on REITs, and discusses considerations to minimize unintended adverse tax consequences.

 

Read a January 2017 report [PDF 111 KB] prepared by KPMG LLP: What’s News in Tax: Tax Reform and REITs

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