As per data reports, globally real estate remains a principal component of most pension fund portfolios, with 87% of all public and 73% of all private sector pension funds currently investing in the asset class. REITs are seen as a stable investment class. As per APREA’s report on “The Impact of REITs on Asian Economies”, REITs are generally regarded as providing investment characteristics that lie between stocks and bonds. Similarly to bonds, REITs offer a relatively secure and steady income, in the form of dividends derived from rental income.
Download the Report Read More第一部分 国际市场REITs税制比较
第二部分 国内REITs的运行模式及税务问题
第三部分 以境内不动产在境外设立REITs的 中国税务影响
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