NO.PZ2023103101000019
问题如下：
Q. The main appeal of the REIT structure is the elimination of:选项：
A.dividend distributions.
B.double corporate taxation.
C.the requirement to report earnings per share.
解释：
The correct answer is B. The main appeal of the REIT structure is the elimination of double corporate taxation. Corporations pay taxes on their income, from which they make dividend distributions to their owners from after-tax earnings. The shareholders, in turn, are taxed at their personal tax rate. Equity REITs, like other public companies, must report earnings per share based on net income as defined by generally accepted accounting principles or International Financial Reporting Standards.
老师 能再讲讲REITs的结构特点吗？
