European REIT regimes and the impact of the EC treaty freedoms [electronic resource]
Language: English Publication details: 2005Subject(s): Online resources: Summary: Report commissioned by the European Public Real Estate Association. This report contains a comparative description of the European REIT and REIT-like tax regimes, and an in depth and unique analysis of the impact of the EC Treaty freedoms on such tax regimes. Probably the most important objective of the EC Treaty is the creation of a common market. A true common market for quoted Real Estate Investment Trusts (REITs) can only be created if certain cross border tax barriers are removed; if a certain tax transparency is established. The EC Treaty freedoms are the principal tools of the EC Treaty to help remove the main obstacles to a common market. This report analyses what these tools mean for the various REIT regimes in Europe and where they should be applied. [Taken from report preface.]| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L131224 (Browse shelf(Opens below)) | 1 | Available | 131224-1001 |
Report commissioned by the European Public Real Estate Association. This report contains a comparative description of the European REIT and REIT-like tax regimes, and an in depth and unique analysis of the impact of the EC Treaty freedoms on such tax regimes. Probably the most important objective of the EC Treaty is the creation of a common market. A true common market for quoted Real Estate Investment Trusts (REITs) can only be created if certain cross border tax barriers are removed; if a certain tax transparency is established. The EC Treaty freedoms are the principal tools of the EC Treaty to help remove the main obstacles to a common market. This report analyses what these tools mean for the various REIT regimes in Europe and where they should be applied. [Taken from report preface.]