한·미 리츠(REITs)시장 동향과 발전과제

한미 리츠 제도와 시장을 비교해 국내 리츠의 발전과제를 제시했다.

Amendment of REITs Act has been made ever since REITs system was introduced into Korea. But there still retains a lot of unreasonable problems in that system. The purpose of this study is to suggest some implications for the REITs system improvement by comparing REITs system and market characteristics in Korea to in U.S. The result of this study suggest various development programs as follows ; corporate tax benefits on self-managed REITs, necessity of UP-REITs introduction, construction of risk management system in development specified REITs, training the professionals in asset management, enlargement of public offering proportion, diversification of investment property.