Skadden tax partner Sarah Beth Rizzo was featured in a Nareit video interview to discuss cross-border tax complexity for REITs.
Ms. Rizzo noted that the REIT qualification framework, which was originally conceived with domestic investment in mind, requires careful adaptation when applied to global portfolios.
“In the REIT world, we are often in private letter ruling land,” she said, emphasizing that while rulings can offer guidance, they are highly fact-specific and not universally applicable.
On the inbound side, Ms. Rizzo emphasized that the U.S. regulatory environment has been broadly welcoming.
“It’s been a pretty active couple of years for inbound investment in real estate by foreign investors, and it’s been favorable,” Ms. Rizzo said, while noting that policy changes could be ahead.
Watch the clip below: “Skadden Explores Cross-Border Tax Complexity for REITs,” May 5, 2026.