September 1, 2025

FOREIGN INCOME & TAXPAYERS

Investors

The role of REITs for foreign investors in US real estate

Editor: Robert Venables, CPA, J.D., LL.M. Foreign persons investing in U.S. real estate face unique tax complexities under the Internal Revenue Code. Navigating these complexities is crucial to ensuring foreign investors do not significantly diminish their returns or burden themselves with undesired U.S. tax–compliance obligations. This item provides a high–level overview of how foreign persons

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