Michael Karlin, Thomas Giordano-Lascari, Michael J. Miller, and David Shapiro examine the options foreign investors face when deciding which structure will accomplish their U.S. real estate objectives in an article for the NYU Institute on Federal Taxation. The article highlights foreign investment through REIT structures, which can often meet many of the usual objectives. While REITs are not suitable for every investor, in many cases they can limit tax compliance and reporting obligations for foreign investors.
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