European REIT regimes and the impact of the EC treaty freedoms (Record no. 104690)

MARC details
000 -LEADER
fixed length control field 01352cab a2200157 4500
001 - CONTROL NUMBER
control field ##L131224
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050727n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u131224
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title European REIT regimes and the impact of the EC treaty freedoms
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
520 ## - SUMMARY, ETC.
Summary, etc. 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.]
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY VALUATION AND INVESTMENT
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.epra.com/media/EU_REIT_Regimes_August_2005.pdf">https://www.epra.com/media/EU_REIT_Regimes_August_2005.pdf</a>
Public note View the item free of charge at www.epra.com
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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    Dewey Decimal Classification     London London Journal article 07/10/2005   L131224 131224-1001 06/08/2019 1 06/08/2019 Journal article