MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Disallowance of Certain Payments to Captive REITs

Adopted in 2011, this model disallows deductions like rent and interest for payments made by affiliates to a captive REIT. (See also the model for Taxation of Captive Real Estate Investment Trusts, above.)

Adopted Model (PDF)

Hearing Officer’s Report (PDF)