Real estate's impact on health care: how infrastructure affects the bottom line
Article Abstract:
The health care industry is facing the need to maximize its revenues, minimize costs, remain competitive, stand market pressures with the advent of managed care and expected risks from medicare reforms and government cuts on funds. These factors require effective management of real estate assets of health care providers. Emphasis must be given on real estate activities as a portfolio of corporate assets, rather than just an infrastructure issue. Realigning resources to business objectives, manage costs, and maximize returns will give advantage to health care investors.
Publication Name: Real Estate Finance Journal
Subject: Real estate industry
ISSN: 0898-0209
Year: 1997
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The effect of the earnings stripping rule on foreign investment in US real estate
Article Abstract:
The Revenue Reconciliation Act of 1989 stipulates that earnings stripping rules shall reduce a corporation's deduction for paid or accrued interest to related persons if the US does not fully tax the related person's interest income as provided by a treaty provision. The rules limit the lessening of US corporations' taxable earnings by partly capitalizing them with shareholder loans. Interest payments on the capital's loan portion made to a foreign shareholder covered by the treaty, shall be exempt from US withholding tax.
Publication Name: Real Estate Finance Journal
Subject: Real estate industry
ISSN: 0898-0209
Year: 1993
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