PHILIPPINES REAL ESTATE INVESTMENT TRUSTS (P-REITS)
Brief History REITs was created in 1960 under the government of US President Dwight Eisenhower. In comparison, the first formal Stock Exchange was established in Amsterdam in 1602. That makes REITs...
View ArticleREAL ESTATE INVESTMENT TRUST ACT OF 2009 | REPUBLIC ACT NO. 9856
Republic of the Philippines SECURITIES AND EXCHANGE COMMISSION SEC Building, EDSA, Greenhills Mandaluyong City IMPLEMENTING RULES AND REGULATIONS OF THE REAL ESTATE INVESTMENT TRUST (REIT) ACT OF 2009...
View ArticleIMPLEMENTING THE TAX PROVISIONS OF THE REIT ACT OF 2009
BIR REVENUE REGULATIONS NO. 13-2011 SECTION 1. Scope. — Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, as amended, in relation to Section 22 of...
View ArticleNTRC – REAL ESTATE INVESTMENT TRUST: A LEGAL AND REGULATORY ANALYSIS*
NTRC Tax Research Journal Vol. XXIX.6 November – December 2017 I. INTRODUCTION With the end view of democratizing wealth by allowing Filipinos from all walks of life to invest and participate in the...
View Article
