Taxation problems for closed end real estate investment trust and ways to solve them

Аuthors

Shchukina D. V.

Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia

e-mail: dschukina@gmail.com

Abstract

Long ago real estate investment trusts became a part of investment world. Nowadays these trusts are the main part of global economy in whole and different countries economies in particular. Trust members taxation problem is one of the main factors braking elaboration of real estate investment trust in Russia. In the presented research peculiar properties of tax liabilities of real estate investment trust members are considered.

Keywords:

real estate investment trust, taxation, management company, share holder