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Taxable REIT subsidiaries
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Taxable REIT subsidiaries : ウィキペディア英語版
Taxable REIT subsidiaries

Taxable REIT subsidiaries (''TRSs'') allow real estate investment trusts (''REITs'') to more effectively compete with other real estate owners. They do this by providing services to tenants or third parties such as landscaping, cleaning or concierge, and they provide new earnings growth opportunities.
==United States==
In the United States, the piece of legislation that enables "taxable REIT subsidiaries" to exist is the REIT modernization act (''RMA''), which became effective in 2001. The RMA allows REITs to own 100% of stock of a TRS that can provide services to REIT tenants (and others) without disqualifying rents that the REIT receives from tenants.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Taxable REIT subsidiaries」の詳細全文を読む



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