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Foreign Investment in Real Property Tax Act Tax Planning Real Estate Investment Trust

Vinson & Elkins LLP

Senate Draft Tax Provisions Impacting REITs and Foreign Investors

Vinson & Elkins LLP on

On June 16, 2025, the Senate Finance Committee released its draft tax title for inclusion in the Senate’s version of the budget reconciliation bill, known as the “One Big Beautiful Bill Act” (the “OBBBA”). While the Senate...more

Morgan Lewis

Treasury Issues Final Regulations on FIRPTA Exemption for Qualified Foreign Pension Funds

Morgan Lewis on

The US Department of Treasury recently released final regulations providing guidance on the exception from taxation under the Foreign Investment in Real Property Tax Act of 1980 for “qualified foreign pension funds” under...more

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